基于BSC的高校绩效评价指标体系构建探究  

Exploration on the construction of performance evaluation index system for universities based on Balanced Score Card

作　　者：吴楠 葛军[1] WU Nan;GE Jun(Jinling Institute of Technology,Nanjing 211199,China)

机构地区：[1]金陵科技学院,江苏南京211199

出　　处：《江苏科技信息》2025年第2期59-64,共6页Jiangsu Science and Technology Information

基　　金：2024年江苏省研究生实践创新计划,项目名称:基于平衡计分卡的应用型高校绩效评价研究,项目编号:SJCX24_1321。

摘　　要：随着高等教育的不断发展以及国家资金投入的持续增加,高校在提升办学条件和教育质量方面获得了更多资源。然而,当前高校资源分配不均、发展水平参差不齐等问题,成为阻碍教育高质量发展的重要因素。将高校资源的分配与其战略发展相结合,能够确保资源投向最需要的领域,从而优化整体资源配置。文章基于平衡计分卡框架,构建与高校战略匹配的科学绩效评价指标体系,从内部控制、财务绩效、服务对象、学习与成长4个维度入手,运用层次分析法确定权重,结合综合评分和等级考核的方法,以期为高校绩效评价和管理决策提供依据。With the continuous development of higher education and the increasing investment of national funds,universities have gained more resources in improving their educational conditions and quality.However,the uneven distribution of resources and uneven development levels in current universities have become important factors hindering the high-quality development of education.Integrating the allocation of university resources with its strategic development can ensure that resources are directed towards the areas that are most needed,thereby optimizing overall resource allocation.This paper is based on the Balanced Score Card framework to construct a scientific performance evaluation index system that matches the strategy of universities.Starting from four dimensions:internal control,financial performance,service recipients,and learning and growth,the Analytic Hierarchy Process is used to determine weights,combined with comprehensive scoring and grade assessment methods,in order to provide a basis for performance evaluation and management decision-making in universities.

关 键 词：平衡计分卡 绩效评价 层次分析法 高等院校 

分 类 号：G647[文化科学—高等教育学]