Study On Budget Performance Evaluation System Of A University Based On BSC Framework

With the rapid development of China's higher education,colleges and universities are unknowingly undergoing earth-shaking changes,the number of enrolled students is increasing,the enrollment scope is expanding,and the enrollment methods are beginning to become diverse,from the original unified college entrance examination to the current adult.Self-study,the groups faced by colleges and universities are becoming more and more diverse,the social status of colleges and universities is constantly improving,and the funds required by colleges and universities naturally increase accordingly.In the past,the funds of colleges and universities were mainly obtained through financial allocation.In recent years,due to the rapid development of colleges and universities,the demand for funds has also increased.Although the government has increased investment in college funds,for many universities,relying solely on government funding is still Can not meet their own funding needs,so more and more colleges and universities began to seek diversification of funding sources.Universities have begun to make full use of their own advantages to carry out research project transformation,enterprise project research and development,school-enterprise cooperation and other projects,so that the use of school resources to benefit the society and also bring a certain amount of capital income to the school,in this case,the traditional financial The performance-based evaluation method based on indicators has been unable to meet the development needs of financial management in colleges and universities.Therefore,using scientific and standardized financial management methods to improve the efficiency of college funds as much as possible has become an inevitable trend of financial management in colleges and universities.In this case,the Balanced Scorecard is the “greatest management tool in 75 years”.Through the analysis of finance,customers,internal processes and learning and innovation,it further comprehensively evaluates and guides the financial budget management of colleges and universities.This paper conducts an in-depth study on the budget performance evaluation system of A University.Firstly,it introduces the background and significance related to the topic of this paper,as well as the research status of scholars at home and abroad in the field,and combs the research framework of the paper,and predicts the limitations that may exist in the research process.Then I will elaborate on the related concepts and theories that will be covered in this paper,focusing on the balanced scorecard and the analytic hierarchy process.Then on the basis of theory,it analyzes the status quo of A university budget performance evaluation system,including the basic introduction of A university,analyzes the current status and problems of A university's current performance evaluation,and selects appropriate indicators for A university and determines The weight of each indicator.Then,using the acquired data of University A,combined with the previous calculations,the scores of each index are calculated,and the budget performance evaluation system of University A is established.According to the system,the university A is analyzed to find out the problems existing in A university and make corresponding suggestions.Finally,a comprehensive summary of the paper and a future outlook.