Research On Budget Performance Evaluation Of L Normal University Based On Balanced Scorecard

In recent years,while the level of higher education and the quality of talent cultivation in China have been continuously improving,some deep-seated and urgent problems in budget management of universities and colleges have gradually come to light.Issues such as a lack of comprehensiveness and scientific nature in budget performance evaluations,the "living frugally" requirements not being implemented,insufficient supervision and constraint of funds in the budget,and the "emphasis on distribution,disregard for management" approach that impedes the efficiency of resource allocation and utilization in education,have become apparent.Therefore,how to achieve equitable allocation of educational resources in universities and colleges,and improve the effectiveness of funds use,has become a critical problem that urgently needs to be addressed in the budget management of universities and colleges.This paper selects L Normal College’s budget performance evaluation as the research object.First,it analyzes the current situation of L Normal College’s budget performance evaluation and points out its main existing problems,mainly including: the breadth of the budget performance evaluation is insufficient,incomplete evaluation content,lack of strategic orientation in budget performance management,and the budget performance management lacks supervision and restraint.Next,by applying the Balanced Scorecard to select dimensions,determining key indicators under each dimension,and using the Analytic Hierarchy Process to calculate the weights of dimensions and indicators,a budget performance evaluation system based on the Balanced Scorecard for L Normal College is constructed.Finally,by selecting and organizing relevant data from L Normal College from 2017 to 2021 for simulation and using the grey relational analysis to evaluate the comprehensive budget performance of L Normal College from 2017 to 2021,it is found that the overall performance level of L Normal College’s budget management is good but not excellent.The paper also analyzes the evaluation results.The paper will balanced scorecard,key index method,hierarchy analysis,grey correlation analysis of the enterprise performance management method,transplant to L normal college budget performance evaluation system construction,hope that through the study of L normal college budget performance evaluation system construction,can further optimize L normal college budget resource allocation,improve school performance and produce more economic value and social value,but also for other similar university budget management work to provide some reference.