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二级院系的财务管理是高校财务管理在纵向的有机组成部分,对其绩效进行评价是提高高校整体财务管理水平、规范资金配置、提高资金使用效益效率、推动高校战略目标实现的重要手段,也是校级财务部门对其业务指导和激励奖惩的依据。平衡计分卡由于其根本理念和特点,也适用于高校二级院系财务管理绩效评价,BSC模式下构建评价指标体系具有科学性、合理性。BSC模式绩效评价体系是动态、开放的体系。BSC模式评价指标体系提供了从学校和院系战略目标高度评价二级院系财务管理绩效的视角,提供给院系和高校管理层关于财务管理更好的为学校战略目标服务的沟通工具和平台。
The financial management of secondary faculties is an organic part of university financial management. To evaluate its performance is an important means to improve the overall financial management of colleges and universities, standardize the allocation of funds, improve the efficiency and effectiveness of capital utilization, and promote the realization of the strategic goals of colleges and universities. It is also the basis for the financial guidance and incentive rewards and punishments of the university finance department. Balanced Scorecard, because of its basic idea and characteristics, is also suitable for the evaluation of financial management performance of secondary faculties in colleges and universities. It is scientific and reasonable to construct evaluation index system under BSC mode. BSC model performance evaluation system is a dynamic and open system. BSC model evaluation index system provides a high degree of evaluation from the strategic objectives of schools and faculties secondary faculty financial management performance perspective to provide faculty and university management better financial management for the school’s strategic goals of communication tools and platforms .