Research On The Application Of BSC In The University Special Fund Performance

Education is the basic of a One-Hundred Year Strategy of a Nation.With social development and deepening reform,the state is paying more and more attention to and supporting higher education.With the constant investment of the state in higher education,the educational funds obtained by colleges and universities are increasing constantly,among which the special funds of colleges and universities grow rapidly,the amounts and frequencies to use the special funds of colleges and universities increase greatly.Therefore,it has become the focus of the public and education circles about the evaluation of the performance of special funds in colleges and universities,and it is the key and tough issue about how to establish a scientific and reasonable,operational system of performance evaluation of special funds in colleges and universities.Therefore,under this background,it has the practical significance and practical application to construct a special fund performance evaluation system which is used to improve the performance management and optimize the allocation of educational resources.First,based on the results of the former research findings on performance evaluation at home and abroad,this paper tries to analyze its scientificity and feasibility to construct the performance evaluation system of special funds in colleges and universities.Second,this paper uses the theory of balanced scorecard to determine the performance indicators from four aspects: finance,customers,internal operation,learning and growth.Last,it tends to construct the performance evaluation system of special funds in colleges and universities.Using the analytic hierarchy process to set the weights,this paper finally evaluates the budget performance on the use of special funds in colleges and universities from many angles,and puts forward some suggestions to improve the performance of special funds.Based on the empirical analysis of the performance of HK colleges and universities special funds,it is scientific,feasible and practicable to establish the performance evaluation system based on the balanced scorecard.Furthermore,I hope this paper can offer theoretical foundation and references for other researchers.