Research On The Construction Of Performance Evaluation Index System Of Discipline Construction In Colleges Based On BSC Theory

All countries in the world are increasing their attention to higher education.As a big country with second-mover advantage,China is also increasingly investing a lot of manpower,material resources,and financial resources into universities to build worldclass universities and first-rate disciplines with Chinese characteristics.With the promulgation of the “National medium and long-term educational reform and development program(2010-2020)” and the “Double First-class” plan,the input of universities to discipline construction is also increasing.At the same time,people are also more concerned about whether a large amount of input can get high-yield output.Therefore,the importance of research on performance evaluation of discipline construction is also increasingly prominent.This paper uses the Balanced Scorecard to explore the construction of the performance evaluation index system for discipline construction in universities.The Balanced Scorecard is a performance management tool proposed by Kaplan and Norton in 1992 to improve the performance of a profit organization.Different from traditional method,BSC regards the strategic goal,not just the financial goal,as the ultimate goal of the evaluation.The four different dimensions of customer,internal process,learning and growth,and finance make the members of the organization always be consistent with long-term goals.Over time,the Balanced Scorecard has also get attention in non-profit organizations.University as a typical non-profit organization,many scholars have studied the performance management by balanced scorecards in university.In addition,as early as 1993,California State University in the United States used the BSC to evaluate its performance and made significant progress.Universities using BSC for performance management not only have theoretical feasibility,but also have practical significance.So this paper uses the Balanced Scorecard as a guide to design the performance evaluation index system.This paper sorts out related core concepts and theories such as the Balanced Scorecard and discipline construction.Under the guidance of the theory,the balanced scorecard model is divided into three levels,namely the strategic level,the key target level,and the specific evaluation index level.Combining the four dimensions of BSC: customers,internal processes,learning and growth,and finance,a model for performance evaluation of discipline construction was constructed.Based on the characteristics of discipline construction,specific indicators are proposed on the basis of the framework.