摘要
为促进高等学校分类发展、内涵发展及特色发展,中央及地方财政、各高校逐步加大资金投入力度,着力推进应用型本科高校建设。本文围绕应用型本科高校建设重点和指导标准,结合当前高校绩效评价管理过程中存在的问题,科学引用平衡计分卡法、关键绩效指标及层次分析法,设计构建一套应用型本科高校专项资金绩效评价指标体系,并以D高校为例进行实例分析,以期为科学、合理地评价应用型本科高校建设成效提供借鉴。
In order to promote the development of higher education institutions in terms of classification,connotation and characteristics,the central and local finances and universities gradually increase the financial investment and make efforts to promote the construction of applied undergraduate colleges and universities.This paper focuses on the key points and guiding standards of the construction of applied undergraduate colleges and universities,combines the current problems in the process of performance evaluation management of colleges and universities,scientifically cites the balanced scorecard method,key performance indicators and hierarchical analysis method,designs and constructs a set of performance evaluation index system of special funds for applied undergraduate colleges and universities,and uses college D as an example for case analysis,in order to provide scientific and reasonable evaluation of the effectiveness of the construction of applied undergraduate colleges and universities.The purpose is to provide a reference for scientific and reasonable evaluation of the effectiveness of the construction of applied undergraduate universities.
作者
滕艺
TENG Yi(Finance Office,Dezhou University,Dezhou Shandong 253023,Ch ina)
出处
《德州学院学报》
2023年第4期66-74,共9页
Journal of Dezhou University
基金
山东省教育会计学会2022年度科研课题项目(sdjk2022006)。
关键词
应用型本科高校
平衡计分卡
关键绩效指标
层次分析法
评价指标体系
applied undergraduate colleges and universities
balanced score card
key performance indicators
hierarchical analysis method
evaluation index system