Financial Performance Evaluation System Of C Private College Based On Balanced Scorecard

With the deepening of education reform,higher education is growing stronger and stronger.As an important part of higher education,private colleges and universities have developed well in number and scale,but their gradation and level of running schools are still at a low stage of development.In order to solve the challenges of scale expansion and quality improvement,improve the allocation of teaching resources and comprehensive operation efficiency,efficient financial performance evaluation is needed.Therefore,in order to maintain sustainable and stable development,private colleges and universities need a set of scientific and reasonable financial performance evaluation system to evaluate the overall situation of the school.In order to make the research objects representative,this paper selects C private university,which ranks first in the school scale in Chongqing,as the research object.After studying relevant literature and analyzing the background,concept,theoretical basis and evaluation method of financial performance evaluation of private colleges and universities,considering that the main goal of private colleges and universities is to cultivate talents and serve the society,rather than simply pursuing profit maximization like enterprises,Therefore,the balanced scorecard model which takes financial factors and non-financial factors into consideration is used to construct the evaluation index system.It is hoped that C private colleges and universities can optimize resource allocation,improve management level and cultivate core competitiveness through scientific financial performance evaluation.The thesis mainly focuses on the following aspects.Firstly,it analyzes the current situation and problems of financial performance evaluation of C private colleges and universities.Then,by using the balanced scorecard model and referring to relevant research and assessment standards,22 evaluation indicators were selected according to the principle of index setting to construct the financial performance evaluation indicator system.The weight of 22 indicators was calculated by using the analytic hierarchy process(AHP),and the weight ranking was carried out.Finally,according to the constructed financial performance evaluation index system,the fuzzy comprehensive evaluation method is used to evaluate the financial performance of C private colleges and universities in 2021.According to the evaluation results,relevant suggestions are put forward,and the implementation process and safeguard measures of financial performance evaluation are expounded.Through the study of this paper,it is found that the current situation of financial performance evaluation of C private colleges and universities is not objective and comprehensive,and cannot truly reflect the college’s operating conditions,which is not conducive to the managers to find the existing problems in operation and management.In the application of the financial performance evaluation system constructed to the2021 financial performance of C private colleges and universities,it is found that the financial performance evaluation results of the college did not turn out well,especially in the aspects of improving student employment level,staff training,talent introduction and the construction of advantageous disciplines,the managers need to pay attention to and take measures to improve.