China's higher education planning in the new era requires colleges and universities to base their talent training on talent output and serving the local economy.While highlighting the characteristics of running schools,they continue to improve the internal management system of the university,optimize internal resource allocation,and comprehensively improve the overall quality of the school.Therefore,colleges and universities across the country continue to carry out reforms and innovations,aiming to establish and improve a more complete college service system to improve the output of talents and service quality.In the process of exploring and innovating,more and more colleges and universities began to implement the "decentralized,college-based secondary unit management" system,that is,colleges and universities delegated management authority and financial power to various colleges,and the colleges themselves Management and arrangement to improve efficiency.This objectively requires colleges to assume management responsibilities,perform distribution obligations,optimize the allocation of resources,and at the same time use the resources they own to create higher value.However,at present,most universities still have many problems in the process of implementing the system.Problems such as the establishment of a perfect performance evaluation system,unreasonable selection of performance evaluation indicators,and simple and sloppy performance evaluation processes are common.These phenomena often cause performance evaluation systems.It can't really reflect the actual situation of the university's operation,and the results of the performance evaluation are formal,which affects the overall development of the university and the realization of the university's strategic goals.Based on the above background,this paper uses the key performance indicator method,based on the principle of profit center theory,to build a performance evaluation indicator system,that is,to build an input evaluation indicator with human resource input,physical resource input and financial resource input as the core and talent training output,Scientific research output,social service output as the core output evaluation indicators.This article first summarizes the research status at home and abroad,and explains the theoretical content of performance,performance evaluation,and second-level units,and clarifies the theoretical basis of the article.Then,taking the second-level units of C local universities as examples,select key performance indicators Construct the performance evaluation system of the second-level unit with specific data and analyze and evaluate it.Finally,analyze and study the performance evaluation results of the second-level unit of the C local university and propose future improvement measures. |