Research Of University Budget Performance Comprehensive Evaluation Based On BSC

With the continuous progress of China higher education management systemreform, colleges and universities are facing great opportunities and challenges.Because of the increased enrollment policy in colleges and universities and theincessant enlargement of school size, the demand for capital flow also increased.Therefore, how to evaluate colleges and universities’ budget performance reasonablyand effectively becomes the key to college financial management problems. Theresearch of the performance evaluation on the budget management of colleges anduniversities can enhance the scientific and efficiency in fund utilization, which alsohas great significance to the sound development of the work in colleges anduniversities.Based on the performance evaluation theories domestic and overseas, this paperanalyzes the current situation and existing problems of budget management incolleges and universities in China. On the basis of the actual situation of them, thispaper uses the core idea of Balanced Score Card to construct a reasonable budgetperformance evaluation index system of colleges and universities by utilizing fourdimensions of Balanced Score Card—financial dimension, customer dimension,internal operational dimension and learning and growth dimension, uses the analytichierarchy process to determine the weights of evaluation indexes at all levels,ascertains the index membership degree according to the expert questionnaireinvestigation and uses fuzzy comprehensive evaluation method to draw a evaluationconclusion.To verify the effectiveness and feasibility of university budget performanceevaluation system, this paper will use the evaluation index system to make a specificcase analysis on M university, take the actual data of2012to carry on fuzzycomprehensive evaluation, analyze the comprehensive evaluation results and thenput forward specific improvement advices.