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Research On Performance Evaluation Of Scientific Research Funds In Chinese Universities Based On BSC

Posted on:2019-09-08Degree:MasterType:Thesis
Country:ChinaCandidate:B ChangFull Text:PDF
GTID:2427330626451986Subject:Accounting
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The construction of research-oriented university has become one of the goals of higher education institutions and scientific research has received increasing attention in universities due to our country's emphasis on development of science and technology in recent years.Our country is also increasing the support for scientific research and had invested 1,760.61 billion RMB to national research and experimental development(R&D)in 2017,with a year-on-year increase of 2.35%.With the continuous increase of research funding,the use and management of research funding has been increasingly concerned by the society.It will have both theoretical research value and great practical significance in researching how to allocate scientific research funds based on the principle of fairness,how to maximize the output of scientific research funds,and how to improve the performance level of scientific research management.Targeted to the goal of performance evaluation of scientific research fund management in colleges and universities,and combined with the role of balanced scorecard,this paper constructs evaluation indicators from dimensions of finance,customer,internal process and learning & development,build the university research fund management performance evaluation system.After evaluated the use of funds and found problems in the use of funds,the results will optimize the usage of funds and thus promote scientific research in universities.By using the performance evaluation system of university research fund management based on balanced scorecard,combined with Fuzzy Comprehensive Evaluation Approach(FCA)and Data Envelopment Approach(DEA),this paper studies the use of research funds in 10 universities in T city and finds.It is found that there are problems such as unreasonable budget preparation,rigid management and supervision mechanisms,and conversion rate of scientific research results in the management of scientific research funds in colleges and universities.In view of the above problems,several mechanism is proposed in the paper,including the transformation management and incentive mechanism of scientific research achievements,collaborative management mechanism for scientific research funds,performance evaluation and supervision accountability mechanism for research fund management and so on,all aims at change the formalistic project management system,and truly incorporate performance evaluation into the process of scientific research project management,so that research funding can truly play its due role.
Keywords/Search Tags:Management Of Scientific Research Funds, Performance Evaluation, Balanced Scorecard, Fuzzy Comprehensive Evaluation Approach(FCA), Data Envelopment Approach(DEA)
PDF Full Text Request
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