平衡计分卡视角下:高校经济责任审计考核评价指标建立  

Evaluation Indicators of Economic Responsibility Audit in Colleges and Universities:From the Perspective of Balanced Scorecard

作　　者：畅蓓 Chang Bei(Audit Office,Tianjin Sino-German University of Applied Sciences,Tianjin,300500)

机构地区：[1]天津中德应用技术大学,天津300350

出　　处：《考试研究》2023年第4期76-84,共9页Examinations Research

基　　金：2023年天津市教育工作重点调研课题(JYDY-20233003):“平衡计分卡”绩效评价工具视角下的高校内部经济责任审计研究;天津中德应用技术大学人文社科一般项目(zdkt2021-019):基于层次分析法高校中层领导干部经济责任审计评价体系研究。

摘　　要：从高校中层领导干部经济责任审计面临的问题入手,引入平衡计分卡(BSC)评价工具,从财务、客户、内部流程、学习和成长四个方面设计评价指标,将战略绩效逐级落实到组织机构及中层负责人,实现战略总目标的纵向分解,达到将BSC与高校综合管理紧密联结的最终目的。力求将经济责任审计评价体系构建成连结战略部署和日常教学运营活动的有效桥梁,不断提升审计评价结果的全面性、科学性、准确性。Starting from the problems faced by the economic responsibility audit of middle-level cadres in colleges and universities,the Balanced Scorecard(BSC)was introduced as an evaluation tool.Evaluation indicators are designed from four aspects:financial,customer,internal operation,and learning&growth.In this way,strategic performance can be implemented to all levels of the organization especially the middle management,and the overall goal can be decomposed vertically.Thus,the goal of linking BSC with the comprehensive management of colleges and universities is achieved.This method strives to build the economic responsibility audit evaluation system into an effective bridge between strategic deployment and daily teaching and operation,and continuously improve the comprehensiveness,scientificity and accuracy of audit evaluation results.

关 键 词：经济责任审计 考核评价 高校战略 中层领导干部 

分 类 号：G424.74[文化科学—课程与教学论]