Research Based On The Balanced Scorecard In China's Vocational College Performance Evaluation System

With the rapid development of China's economy,the society is increasingly demand of technical and skilled talents in higher vocational education.The reform and development of vocational education has become the focus and highlight of the comprehensive reform of education in China,and provides support for the construction mechanism of excellent industry,rich people and ecological beauty.At the same time,there is increasing number of the interest of social stakeholders in higher vocational education.How to improve the overall teaching level of higher vocational colleges through effective performance management and cultivate more skilled talents needed by the society,expand the source of school funding,and promote the long-term development of vocational colleges will become the focus on future development of various vocational colleges.The theory of BSC was first proposed by Kaplan and Norton,and it was quickly used in the performance evaluation of enterprises.It has become a widely accepted performance evaluation tool by for-profit organizations.In the process,people began to study balance.The application of scorecards in non-profit organizations.As a kind of NGO,many scholars have demonstrated the applicability and feasibility of the BSC in colleges,and began to try to use the BSC as a performance evaluation tool.In China,the performance evaluation of colleges is still in its infancy.Many scholars draw on the theory of BSC and begin to study the applicability of BSC in the performance evaluation of colleges in China.However,due to the different development stages and functional characteristics of higher education institutions in China,higher vocational colleges,as a member of the development of Chinese universities,have different professional orientations and different strategic orientations from general research institutions.Therefore,this paper attempts to combine the characteristics of the school,based on the development strategy of the college,draw on the BSC tool,and build an efficient performance evaluation system for higher vocational colleges,so as to improve the performance management level of higher vocational colleges.Based on this,this paper selects F Forestry Vocational and Technical College as an example,mainly adopts the research methods combining theoretical analysis,case analysis,qualitative analysis and quantitative analysis,according to the basic research ideas of “propose problem-analyze problem-solve problem”.Based on the domestic and international literature on balanced scorecards and university performanceevaluation,this paper analyzes and expounds the content,characteristics and basic theories of performance evaluation of higher vocational colleges from the theoretical level,and introduces the strategic performance BSC of higher vocational colleges.The basic principle and evaluation process,taking F Forestry Vocational and Technical College's existing development strategy and college performance evaluation as an example,analyze its existing performance evaluation results and deficiencies,based on the strategic development goals of the college,constructing a BSC performance evaluation index,and uses the AHP-fuzzy comprehensive evaluation method to complete the college performance evaluation work,and provides reasonable suggestions for the follow-up performance evaluation work improvement.Firstly,this paper analyzes and expounds the content,characteristics and basic theories of the BSC used in the organization of higher vocational colleges from a theoretical perspective,and introduces the basic principles and evaluation process of the performance evaluation of the BSC.The BSC mainly implements the strategic goals of the company into operational metrics and target values through the four dimensions of “financial dimension,customer dimension,internal business process,learning and growth ”.Linking performance evaluation and strategic planning,and then decomposing the overall strategic objectives into departments or individuals,reflecting the overall degree of completion of the organization's strategy through the assessment of departmental or individual performance,assisting in the organization of strategic planning,and ultimately achieving Organize strategic goals.For colleges,it is essentially a form of organization that belongs to the organization.The two have a high degree of similarity.The four dimensions of the BSC are also applicable to higher vocational colleges,but because of higher vocational colleges and The biggest difference between enterprises is their non-profit characteristics,which makes it necessary to improve the enterprise BSC to suit the implementation of the development strategy of higher vocational colleges.Secondly,this paper takes F Forestry Vocational and Technical College as the study case,introduces the basic situation of F Forestry Vocational and Technical College and the development environment of the college,strategic choices,and the problems faced in the current performance evaluation of colleges:the strategic goals of the college Not clear enough,the original performance evaluation method is more traditional,performance evaluation lacks long-term,and there is a lack of sound security system and comprehensive evaluation content in the evaluation process.Thirdly,on the basis of the theoretical review of performance evaluation,combined with the development strategy choice of F Forestry Vocational and Technical College,the development goals are clearly defined,and the BSC is divided into three levels,namely,the strategic level,the key success factors and the key performance evaluation level,in accordance with the four dimensions of the BSC,it has been improved into four new dimensions : student and social stakeholders,teaching activities,teacher construction,and financial support,thus constructing a set of three-level and four-dimensional higher vocational colleges.School Strategic Balanced Scorecard System Framework.On this basis,the key success factors of each of the four dimensions of F Forestry Vocational and Technical College are established,and then the evaluation index system of the balanced scorecard of higher vocational colleges is designed.Then use the analytic hierarchy process and fuzzy comprehensive evaluation method to standardize and weight the balanced scorecard performance evaluation indicators,and calculate the comprehensive results of F forestry vocational and technical colleges overall performance evaluation.Analyze the results of performance evaluation of F Forestry College,and propose relevant development suggestions for the problems encountered.Finally,it points out the matters needing attention in the process of constructing the balanced scorecard of F Forestry Vocational and Technical College,and proposes the direction for further research in the future.