Design And Application Of The Performance Evaluation System Of Special Funds In Colleges And Universities

Based on education,higher education provides a large number of human resources for the development of the society and promotes the sustainable development of the society.On March 6,2018,Zheng Jun,a member of the National Committee of the Chinese People's Political Consultative Conference(CPPCC),put forward his own ideas on higher education,arguing that more funds must be invested in institutions of higher learning to achieve the goal of making higher education a strong country.With the continuous expansion of national support for the construction of colleges and universities,the funds of colleges and universities are rising rapidly,and the financial special funds account for the vast majority of the funds of colleges and universities at present.According to the relevant policy provisions of the Financial System of Institutions of Higher Learning,the special funds obtained by institutions of higher learning have designated purposes,so they should adhere to the principle of dedicated funds,separate accounting and timely submission.Due to the particularity of special funds of their own,need to be a high level of management,and the traditional performance evaluation index in our country obsessed with consideration of the results,no consideration to the use of special funds in the process of monitoring,and is lack of practical and feasible in colleges and universities special funds performance evaluation method,thus set up a scientific and reasonable and suitable for the performance evaluation system can meet the demand of reality of development of institutions of higher learning,not only can make the use of special funds more efficiently,can further promote the optimized allocation of education resources.From the perspective of balanced scorecard,this paper attempts to study the performance evaluation of university special funds by taking Z University as an example.Firstly,the research status and theoretical basis of performance evaluation are sorted out.On this basis,according to the selection principles of performance evaluation indicators for special funds in colleges and universities,starting from the dimensions of balanced scorecard finance,customers,internal operation,learning and growth,a set of indicators in line with the characteristics of colleges and universities is designed by using qualitative and quantitative indicators.Through expert advice and performance evaluation index of analytic hierarchy process(ahp)to give corresponding weights,constructed the performance evaluation index system in colleges and universities,the system was applied to Z in the university,and on the basis of Z university history data,the performance of the special funds use longitudinal comparison analysis,and analysis according to the results of the performance evaluation of the existing problems and puts forward related Suggestions.Based on the perspective of balanced scorecard,this paper constructs a performance evaluation system for colleges and universities.Through the practical application of Z special funds for colleges and universities,the feasibility of this system has been confirmed to a certain extent,and it also provides a reference for the improvement of specific indicators of the performance evaluation system for colleges and universities in the future.At the same time,according to the performance evaluation analysis results of Z university,this paper puts forward targeted suggestions on the use of special funds in colleges and universities,in the hope of providing guidance for other universities to use financial special funds in a more scientific,reasonable and orderly way.Therefore,through this study,it is concluded that the combination of BSC evaluation method and AHP evaluation method can design an evaluation system that conforms to the development goals and characteristics of colleges and universities,and is conducive to promoting the coordination of various departments within colleges and universities and good performance management.