基于BSC和KPI的地方高校整体支出绩效评价指标体系构建——以F大学为例  

Construction of Overall Expenditure Performance Evaluation Index System of Local Colleges and Universities Based on BSC and KPI——Taking F University as An Exampl

作　　者：夏丹 胥朝阳 田辉玉 XIA Dan;XU Zhao-yang;TIAN Hui-yu(School of Accounting,Wuhan Textile University,Wuhan 430200)

机构地区：[1]武汉纺织大学财务处 [2]武汉纺织大学会计学院 [3]武汉纺织大学马克思主义学院

出　　处：《财务与金融》2022年第6期52-58,共7页Accounting and Finance

基　　金：湖北省财政厅科学研究项目“内部控制视角下地方高校预算绩效管理研究”阶段性研究成果;湖北省财政厅科学研究项目“高校预算绩效评价体系构建研究”阶段性研究成果。

摘　　要：新《预算法》和党的十九大报告对公共预算主体明确提出了预算绩效管理新要求,指出绩效管理是提高预算资金使用效率的重要举措,指标体系是实现科学绩效管理的核心要素。作为我国公共财政预算收支的组成部分,高等院校也要适应预算绩效管理新要求,在实践中不断完善预算绩效管理,构建科学合理的绩效评价指标体系。本文以F大学预算资金绩效管理为样本,围绕高校的基本职能,组合运用BSC和KPI选取高校绩效评价指标,并结合样本点实地调研,通过APH对高校整体支出指标体系中的4个维度、12个准则层指标和35个因素层指标进行权重赋值,构建了具有可行性、易操作性的高校整体支出预算绩效评价指标体系框架,以期为高校逐步完善预算绩效管理提供参考。The new Budget Law and the report of the 19th National Congress of the Communist Party of China clearly put forward the new requirements of budget performance management to the main body of the public budget,pointing out that performance management is an important measure to improve the efficiency of the use of budget funds,and the index system is the core element of achieving scientific performance management.As part of Chinese public finance budget,universities should adapt to the new requirements of budget performance management,so as to improve the budget performance management in practice and establish scientific and reasonable performance evaluation index system.In this paper,budget fund performance management of University F was taken as the sample.Based on the basic functions of universities,BSC and KPI were combined to select the performance evaluation indicators of universities.Combined with the field survey of sample points,weights were assigned to the 4 dimensions,12 criteria level indicators and 35 factor level indicators in the overall expenditure index system of universities and colleges by APH.This paper constructs a feasible and operable index system framework of overall expenditure budget performance evaluation in colleges and universities,in order to provide reference for colleges and universities to gradually improve budget performance management.

关 键 词：地方高校 绩效评价指标体系 平衡记分卡 关键绩效指标 

分 类 号：F230[经济管理—会计学]