Research On The Performance Evaluation System Of "Double First Class" Construction Fund Of A University Based On BSC

The report of the 19 th national congress pointed out that education is the cornerstone of national rejuvenation.With the continuous development of socialist market economy,the Party and the government attach more and more importance to higher education.On the one hand,universities connect with the society,provide the society with talents and intellectual support;on the other hand,colleges and universities are also the starting point for countless families and young people.In order to comprehensively improve the level of higher education in China and realize the development of educational connotation,The Central Committee of the Communist Party of China and the State Council have made a major strategic decision to build a world-class university and a first-class discipline,and have invested a lot of education funds to support university construction projects.With the expansion of the scale of special fund expenditure,the proportion of educational funds in public expenditure is also getting higher and higher.How to effectively and fully use financial resources and give full play to the maximum benefits is a common problem faced by the financial management of colleges and universities.Therefore,in order to improve the efficiency of the use of special funds and promote the development of higher education from the perspective of performance,it is necessary to design a set of scientific and applicable performance evaluation system of special funds in combination with the management needs and construction objectives of colleges and universities.Recently,the performance evaluation system of special financial funds in colleges and universities is not perfect,and there are some defects and deficiencies in different degrees.It is imperative to systematize and refine the original performance evaluation system.Firstly,this thesis reviews the domestic and foreign research results on the performance evaluation of university special funds,and the related theories of performance evaluation.Then,based on the theoretical basis,existing research,and the current situation of guiding special funds,the performance evaluation of special funds for university construction is divided into four modules: financial dimension,customer dimension,internal process dimension and learning and growth dimension,including 9 second-level indicators and 26third-level indicators.After the index system is defined,the AHP and Delphi method are used comprehensively to determine the weight of the index,and the rules of index scoring are defined according to the evaluation criteria,so as to obtain a set of performance evaluation system integrating integrity and practicality.In order to verify the practicability and reliability of the designed performance evaluation system,this thesis takes A University as an example to conduct performance evaluation on the use of special funds and achievement data in the initial stage of "Double First-Class" construction.The results show that the overall utilization efficiency of A University’s special funds in 2019 is better than that in 2018.Through the above performance evaluation,it can be concluded that there are areas for further improvement in the four dimensions of the balanced scorecard in the guide special performance of A University.Based on the above results,this thesis puts forward targeted countermeasures,in order to give full play to the guiding role of performance results,and further improve the transparency and efficiency of the use of special funds in colleges and universities.