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The Research On University Multi-dimensional Budget Achievements Indicators System

Posted on:2009-08-17Degree:MasterType:Thesis
Country:ChinaCandidate:J CengFull Text:PDF
GTID:2167360242490496Subject:Accounting
Abstract/Summary:PDF Full Text Request
Interactive budget and performance can be enhanced accountability mechanisms, using incentives, the budget for strengthening the managerial, supervisory and enforcement, implementing powers, responsibilities and interests, performance (efficiency) combined with each other and promote each other in a more scientific methods of budgeting. Colleges with public funds as an organization, in the market economy in the use of market resources needed to complete its public service aims. In such circumstances it is necessary to strengthen colleges and universities budget performance evaluation work, and improving the efficiency of resource allocation colleges and universities.Performance Evaluation of the existing budget College there are two types of problems: First, some colleges and universities do not exist budget performance evaluation. Secondly, the existence of some colleges and universities budget performance evaluation, but the original budget management mode dashed appraisal of the budget, the budget performance evaluation exists in name onlyThe socio-economic environment in colleges and universities facing multiple stakeholders, including employers, the government, schools and the management staff, students, the general public and so on, there was a need for colleges and universities to evaluate multi-dimensional performance of the budget. These indicators exist strict internal logic indicator system.In the institutions of higher learning in the application of KPI performance management principles to create multi-dimensional system of budget performance indicators. Use these indicators can include key stakeholders on the requirements of colleges and universities, while at the same time and in a unified platform. Universities and the formulation of the budget implementation is the management of colleges and universities, including the University faculty, as a day-to-day work of the University College of the main budget assume real responsibility.Therefore, colleges and universities budget is actually a performance evaluation, such as college faculty evaluation of the performance of managers. Established four core indicators: education value coefficient, the Occupational Training value weights of the coefficient value of innovation, teachers coefficient value, and use of the two score grading calculation table: Table value of teaching, school location value scale, these factors will be linked into a teaching and research can be used to evaluate the performance of the overall budget.Simply transform these two rating scale computation of the main objects and related data sources can be used to evaluate any commitment to the teaching and research mission of schools within the organizations, such as the two colleges, the Department, and even Department. This will constitute a budget for the whole school performance evaluation system.
Keywords/Search Tags:College, Budget, Performance, KPI, Multi-dimensional
PDF Full Text Request
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