Research On Budget Performance Evaluation Of M Secondary Vocational Schools Based On Balanced Scorecard

In recent years,the development trend of vocational education has become more and more obvious,which has trained batch after batch of vocational skilled talents for the country.Secondary vocational schools play an important role in the vocational education system.After January 2019,the new government accounting system has been fully implemented,and the country has put forward higher requirements for the efficiency and economy of the financial operation of public institutions.Therefore,the financial management of secondary vocational schools is very important.The importance of business management and daily operation is becoming increasingly apparent,and scientific and reasonable financial performance evaluation system is very important.The financial performance evaluation of secondary vocational schools can reflect the school's financial situation more scientifically and reasonably,and the premise of the financial performance evaluation of secondary vocational schools is to have a set of operable and practical financial performance evaluation index system.The traditional performance evaluation system only starts from the internal business process es such as capital investment,teaching management and staff assessment,but lacks in the extern al aspects such as customer evaluation and internal staff motivation,so it cannot comprehensivel y reflect the performance level of the school from the macro level.Therefore,each secondary vo cational college should establish a performance evaluation index system according to its own cha racteristics,professional characteristics,and the macro and micro environment.Using the theory of Balanced Scorecard evaluation system,this paper first tests and analyze s the application status of Balanced Scorecard theory at home and abroad,analyzes the current si tuation of performance evaluation in M secondary vocational school,and finds that there are som e problems in the performance evaluation of M secondary vocational school,such as single set of performance evaluation indicators,backward evaluation methods,formalization of evaluation pr ocess and failure to integrate with the overall development vision of the school On this basis,the necessity of introducing balanced scorecard is discussed.First of all,the macro vision of the univ ersity is decomposed and an implementation team is set up to Firstly,the macro vision of the university is decomposed and an implementation team is set up to determine the index selection and index weight of the balanced scorecard,including the specific assessment contents of finance,internal business,customer dimension and learning growth,especially the investigation on the enrollment rate,employment rate and employer satisfaction of secondary vocational scho ols.In addition to the design of the evaluation system,the obstacles in the operation process shou ld be optimized to ensure the full play of the performance evaluation effect of the balanced score card.