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基于EVA与BSC的高校后勤激励机制创新研究

A Study of the Innovation of the EVA-and BSC-Based Higher Learning Institutions Logistics Motivating Mechanism
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摘要 目前,我国高校后勤企业普遍效益低下,其中一个重要原因是由于在建立良好激励机制方面还存在缺陷。文章通过对我国高校后勤实体社会化改革现状及存在问题进行分析的基础上,运用EVA与BSC相结合的基本框架构建考核激励机制,并就实际的运行提出实施路径和步骤。对高校后勤社会化改革从理论走向实际运作进行了探索。 Logisries enterprises in China's institutions of higher learning are generally inefficient. One of the important reasons for this is the absence of a sound motivating mechanism. Based on an analysis of the present situation of the market-orientation reform of the logistics Businesses of China's colleges and universities and some problems related to it, this paper attempts to construct a motivating evaluation mechanism in the essential framework of the combination of EVA and BSC and suggest some approaches and procedures for its functioning, Hopefully this is a tentative exploration into the market orientation reform of logistics departments in China's colleges and universities both in theory and practice.
出处 《宁波大学学报(人文科学版)》 2008年第5期77-80,共4页 Journal of Ningbo University:Liberal Arts Edition
基金 浙江省教育厅课题(20061700)
关键词 EVA 高校后勤实体 BSC 社会化 economic value added logistics businesses of colleges and universities Balanced Score Card market orientation
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