高等学校论文平衡计分卡在高校财务绩效考核中的应用.doc

高等学校论文：平衡计分卡在高校财务绩效考核中的应用【中文摘要】根据国家经济发展的需要,近年来,我国高等教育改革不断深化,高等学校实现了阶梯式的发展。随着高等教育事业办学规模的扩大,高等学校面临办学资源不足的压力。高等学校要实现全面协调和可持续发展,建立科学、高效的管理系统和一套合理、有效的财务绩效评价体系,显得尤为重要。高等学校财务绩效评价体系不仅为学校的财务管理提供有价值的信息,而且在综合反映既往财务管理活动的基础上,为高等学校的未来发展和规划,提供有效的指导,实现既定目标。长期以来,对高等学校财务管理评价目标和经济效益的衡量等,研究不够,缺乏一套行之有效的科学评价体系。而高等学校财力物力等教育资源的利用效率,对提高办学效益,实现办学目标,将产生十分重要的作用。因此,建立对教育资源的利用情况进行考核的绩效评价体系,就变得具有十分重要的理论和实践意义。本文分析高等学校实际运行状况,按照评价目标具体化的原则,建立一套涵盖教学、科研、后勤等各个方面的高等学校财务绩效评价指标体系,并进行了实证研究。以期在这一领域,做出自己的探索。全文共分6章。第1章为绪论,阐述了高等学校财务管理的背景,在分析高等学校办学效益的基础上,提出了进行高等学校绩效评价研究的重要性和现实意义。第2章对目前我国高等教育内部财务管理方面存在的问题进行了介绍,并分析了产生这些问题的原因及具体对策。第3章介绍了BSC在高等学校综合财务绩效考核中的应用,首先对BSC进行了介绍,其次介绍了高等学校财务绩效考核的设计思路及实施平衡计分卡流程。第4章利用BSC对H高校的综合绩效考核的问题进行了深入研究。研究了BSC中高校财务层面指标的构成和确立原则,并利用BSC中财务指标对高校财务绩效的考核进行了案例研究。第5章探讨了高校在实施BSC中可能存在的问题与相应的对策。第6章结论,总结了本文的研究结果和可能存在的不足之处,并提出深层次研究和探讨的相关问题。图表参【英文摘要】To meet the need of national economic development and social progress, in recent years, the reform of our high education continues to deepen and universities take a huge step forward. With the enlargement of high education, the colleges and universities face the stress of the lack of resources. In order to attain the goal of harmonious、continuing development, it is important for colleges and universities to set up scientific、effective management system of financial affairs and build a set of reasonable、effective system of performance evaluation. The evaluation system of performance of the colleges and universities, on the basis of its previous management of financial affairs, not only provides valuable information for its management of financial affairs but also gives effective guide for its future development and plan, then achieving its set aim.For a long time, the study on the universities evaluation target of financial affairs and the measure.ment of economic effect is far more enough, which lacks a set of effective scientific evaluation system. While, taking a good use of financial and other educational material resources is vital to improve schooling.beneficial result and attain the aim of running schools. So it will bring about significant practical meaning to build such a system to check the use of education resources. This essay, according to the principle of varied evaluation targets and active improvement, on the basis of universitiesresource distribution, aims to set up the universitiesperformance evaluation system which includes teaching, science and research, subject building, management risks and other target systems of every aspect of colleges and universities. Some evidence -proving study is performed in this essay expecting to achieve its own exploration in this field.The thesis consists of six chapters.The first chapter is introduction, expounding the background of universities financial affairs management, putting forward the significance and practical meaning of the study on universitiesperformance evaluation according to the analysis of universitys schooling benefits.The second chapter is to introduce and analyze the reality of our universities financial affairs management. The third chapter introduces the application of the balanced scorecard in the consolidated financial performance assessment of higher education.Firstly,we introduced the BSC,followed by the introduction of the design ideas of financial performance,lastly,the implementation process of BSC was introduced.The fourth chapteri is to analyse the application of BSC in performance evaluation in H university.First, the relevant knowledge of the balanced score card is briefly introduced. Second, from a practical viewpoint expounded on the financial performance of the balanced score card evaluation of the colleges and universities, also pointed out the problems and possible solutions.The fifth chapter is to propose appropriate measures in the process of implementation of BSC.The sixth chapter is the conclusion, which concludes the results and the weak points of the study, and puts forward the associated problems to be studied next step.Figure 12 table 24 reference 60【关键词】高等学校 财务管理 绩效评价 平衡计分卡 层次分析法【英文关键词】colleges and universities financial affairs management performance evaluation BSC AHP【目录】平衡计分卡在高校财务绩效考核中的应用摘要5-6Abstract6-7引言12-131 绪论13-191.1 选题的依据和背景13-141.1.1 选题的依据131.1.2 选题的背景13-141.2 研究目的和意义14-151.2.1 研究目的14-151.2.2 研究意义151.3 高等教育财务绩效研究综述15-181.3.1 西方国家高等教育财务绩效研究15-181.4 本文采用的研究方法和创新之处18-191.4.1 本文采用的研究方法181.4.2 本文的创新之处18-192 我国高等学校财务管理中存在的问题、原因及对策分析19-272.1 我国高等学校财务管理中出现的问题19-222.2 出现上述问题的原因22-242.3 改变高等学校财务管理现状的对策分析24-273 利用BSC中财务指标对高校财务绩效进行考核27-403.1 BSC简介27-303.1.1 BSC的结构27-283.1.2 BSC各指标间的因果关系28-303.2 BSC中财务层面的评价30-323.2.1 财务层面指标体系303.2.2 财务层面评价方法30-323.3 BSC在高校综合财务绩效考核中的运用32-353.3.1 高校教育事业支出绩效指标32-343.3.2. 设计高校财务绩效指标所应遵循的基本原则34-353.4 利用BSC中的财务指标设计高校财务绩效指标体系35-393.5 利用财务对高校指标进行评价的不足与解决方法39-404 利用BSC对高校综合财务绩效考核的研究40-624.1 高校运用BSC之前应进行的考量40-414.2 高校实施BSC的基本流程41-424.3 涉及到的相关管理模型42-474.3.1 SWOT分析42-454.3.2 德尔菲法(DM)45-464.3.3 层次分析法46-474.4 H高校平衡计分卡的体系指标设计47-554.4.1 H高校简介47-484.4.2 H校战略选择48-494.4.3 平衡计分卡各维度指标的确定49-