Study On Evaluation Index System Of Scientific Research Funds' Performance Auditing In Colleges And Universities Based On BSC

Scientific research activities in universities and colleges act as the important backbone of scientific research activities carried out in the country.As the state is paying more and more attention to scientific research,a number of research founding scandals in the past years raise the public's attention to the importance of performance auditing of research founding in universities and colleges.At present the theoretical framework of performance auditing of China's research founds in universities and colleges is out of touch with the objective reality.A the same time there is the lack of sufficient practice,with the existence of a lot of artificial factors,of qualitative evaluation,less quantitative judgment,which can't truly reflect the performance of research founding and is in urgent need of further complement.The evaluation system of performance auditing of universities' research founds built in this paper,can effectively reduce the interference of artificial actors and draw objective quantitative conclusions,which has good maneuverability.Firstly,the paper gives a brief description of evaluation index system of current university research funds performance auditing,following by analysis of its exiting problems.According to university research objectives,level position,the overall research and strategic planning,then the paper determines the criteria and priorities of evaluation and the quantitative indicators combined with the Balanced Scorecard theory.Finally,the paper calculates final quantitative score of scientific research funds performance auditing from the audited W university,analyzes the outcome comparing to the standard for evaluation and gives the corresponding countermeasures,while using the analytic hierarchy process(AHP)and Delphi method,constructing evaluation index system and determining the weight of each index.The innovation point of this paper is that it introduces the balance scorecard theory to the performance auditing of research funds in universities,and combines with the actual situation of the universities and colleges,and promotes performance auditing evaluation of the research funds to the level of strategic development in universities and colleges,combines organically strategy setting,implementation and performance evaluation,and clarifies the management and use of scientific research funds in universities and colleges,and also provides new ideas to improve the efficiency of the use of university research funds.