The Application Of Balance Score Card Infinancial Expenditure Performance Evaluation

The original intention of the balanced scorecard as a performance evaluation method is to seek a new performance evaluation system that does not take finance as the main assessment measure,so as to maximize the transformation of the organization's strategy into concrete actions.It starts from the vision and strategy of the enterprise,establishes the evaluation index system from the customer dimension,financial dimension,internal process,learning and growth four angles,and carries on the multi-dimension analysis and evaluation of the enterprise performance.In some developed regions of the West,the balanced scorecard has been applied to the government's performance evaluation of fiscal expenditure.However,the balanced scorecard is mainly used in the performance evaluation of enterprises,and the performance evaluation of financial expenditure is relatively small.In particular,the method of evaluating the performance of financial expenditure projects for educational equipment projects is not involved.The current evaluation method mainly evaluates the construction of equipment projects,and measures the degree of development of educational equipment in a certain area by the number of modern educational equipment.The upgrading of hardware facilities can not really reflect the benefits of educational equipment projects to teachers and students in schools and the general public,such as the degree of satisfaction of teachers and students with the use of equipment,and social responsibility.Therefore,this study attempts to use the urban school equipment project in Z city as an example to explore the practical significance of the balanced scorecard method in the financial expenditure of education equipment project.This paper first expounds the relevant theories of balanced scorecard and financial expenditure performance evaluation,and then analyzes the current status of the financial expenditure performance evaluation of Z municipal school education equipment project,and aims at the actual situation of Z municipal school education equipment project financial expenditure performance evaluation.The balanced scorecard model was revised to reconstruct the evaluation index system with five dimensions: teacher and student dimension,financial dimension,internal process,social responsibility,learning and growth,and the weight of each indicator was assigned by AHP.Finally,the results of the performance evaluation are obtained by weighted average calculation,and the performance evaluation study on the financialexpenditure of the city's school education equipment project in Z city is carried out.The results of the study show that the comprehensive evaluation of the financial expenditure performance of the education equipment project in Z city is 86.53 points,and the evaluation results are good.The satisfaction of teachers and students in the secondary school of the city's education equipment project in Z city is relatively high,and the education equipment management Department of Z city is reasonable in the arrangement of financial funds.However,there are still deficiencies in the control of educational equipment management,the updating of educational equipment,and the input guarantee mechanism of educational equipment.Aiming at the problemsexisting in the educational equipment project of Z city,this paper proposes to improve the level of fine management;Timely update,improve the equipment level;We will increase investment and improve the safeguard mechanism.In addition,this paper uses the balanced scorecard in the performance evaluation of financial expenditure to put forward three points of attention: First,the dimension of the balanced scorecard is constructed according to the organizational performance goals;Second,the evaluation index is set according to the characteristics of the financial expenditure project;The third is to objectively consider the weight of the evaluation indicators.