Application Of Balanced Scorecard In Performance Management Of Preschool Education Special Funds

In September 2018,the Central Committee of the Communist Party of China and the State Council issued the "Opinions on the Comprehensive Implementation of Budget Performance Management",and the reform of budget performance management was fully implemented nationwide.The "Opinions of the Ministry of Education on the Comprehensive Implementation of Budget Performance Management" issued in December2019 proposed to "further optimize the budget performance management mode" and "strengthen the entire process performance management of transfer payments".However,there are still many problems with the budget performance management of the special funds for pre secondary education in practical schools.In this regard,this article attempts to introduce the Balanced Scorecard into the performance management of preschool education special funds and explore new methods for special fund management.According to the requirements of the comprehensive budget performance management reform,utilizing the advantages of the balanced scorecard to make up for the current shortcomings of the fund in performance management,in order to improve the performance management system of special funds,promote the standardization and institutionalization of performance management of preschool education special funds,and improve the performance of fund utilization.This article is based on theories such as principal-agent theory,"spending matrix" theory,and new public management theory.In response to the main problems in the performance management of preschool education special funds,the feasibility of applying the balanced scorecard in special fund performance management is studied.To this end,this article will make adaptive adjustments to the four dimensions of the balanced scorecard,designing a performance management system for preschool education special funds from four dimensions: fund management,output effectiveness,internal processes,and capacity building.The Delphi method is used to determine the weight of each indicator,and detailed indicator explanations and scoring methods are provided.Finally,the application path and guarantee of the performance management of the balanced scorecard for preschool education special funds are proposed,To provide a practical basis for the application of the Balanced Scorecard in the performance management of preschool education special funds.In terms of exploring new methods for performance management of preschool education special funds,this article believes that the Balanced Scorecard can overcome the limitations of simply using financial means for performance management,balance qualitative and quantitative indicators,balance long-term and short-term goals of preschool education,and comprehensively reflect the requirements of budget performance management throughout the entire process,These advantages can precisely make up for the shortcomings in the performance management of special funds for preschool education at present.By establishing a sound and integrated system that integrates budget performance management and preschool education special fund management,the performance management level of preschool education special funds can be effectively improved,and the continuous improvement of budget fund utilization performance can be promoted.