高校全面预算管理绩效评价——以北京市某高校为例

Study on Comprehensive Budget Management Performance Evaluation of Universities:Taking a University in Beijing as an Example

基于平衡计分卡层次化评价目标的思想与关键绩效指标方法,从教学、科研、预算执行、财务、资源配置、社会和发展7个绩效维度构建了高校全面预算管理绩效评价指标体系,并建立了采用客观性更强的熵权法确定指标及维度权重、基于共生效应修正指标得分、基于协同效应计算评估值的非线性评价模型。对北京市某高校2009—2013年全面预算管理绩效进行评价,结果显示该校全面预算管理绩效一直保持较好的水平,其中教学绩效维度效果最佳,预算执行绩效次之,财务绩效表现稍弱,与该校实际情况基本吻合。表明所构建的高校全面预算管理绩效评价指标科学合理、评价方法客观有效、评价结果较为真实可靠,可推广运用,有利于促进中国高校全面预算管理绩效整体水平的提升。

Based on BSC,s hierarchical objectives and key performance indicators evaluation, this article constructed a comprehensive budget management performance evaluation index system of universities with seven dimensions of performance, namely teaching, research, budget execution, finance, resource allocation, society and development.And a nonlinear model was established by using entropy method to determine the index weight, correcting index score based on the symbiosis and calculating evaluation values based on the synergism. The comprehensive budget manage-ment performance evaluation of a university in Beijing from 2009 to 2013 showed that the university has a comprehen-sive budget management to maintain a good level of performance. To be specific, the teaching dimension has the best performance, followed by the budget execution, whereas the financial performance is not so good. This result is basi-cally consistent with the actual situation of the school. This showed that the established comprehensive budget man-agement performance evaluation index system of universities is scientific and rational, with an objective and effective evaluation method, and true and reliable evaluation results; and the index system can be promoted for wide applica-tion so as to improve the overall comprehensive budget management performance of universities in China.