基于平衡计分卡方法的专项资金绩效评价——以某职业学院财政提升计划专项资金为例

Application of Balanced Scorecard in Performance Evaluation of Special Funds in Higher Vocational Colleges in China: Taking a Vocational College’s Special Funds for Financial Promotion Plan as an Example

以某职业学院财政提升计划专项资金为例,分析平衡计分卡运用于专项资金绩效评价的可行性,从评价体系的构建、指标权重的确定、动态监督机制的建立、保障制度的完善等方面探讨了平衡计分卡构建高职院校专项资金绩效评价体系。

Taking the special funds of a vocational college’s financial promotion plan as an example, this paper analyses the feasibility of applying the balanced scorecard to the performance evaluation of the special funds, and probes into the performance of the special funds of higher vocational colleges from the aspects of the construction of the evaluation system, the determination of the index weight, the establishment of the dynamic supervision mechanism and the improvement of the safeguard system.