地方师范院校专项资金绩效评价指标体系构建——基于平衡计分卡的研究视角

发布时间：2018-05-19 23:25

本文选题：地方师范院校 + 专项资金　；参考：《会计之友》2017年19期

【摘要】：近年来,地方师范院校在国家政策的引导下为基础教育事业培养了大量的应用型专门人才,同时财政部门也投入了大量专项资金予以支持。为了能够定量评价地方师范院校专项资金的使用绩效,在剖析运用平衡计分卡这一工具设计绩效评价指标体系可行性的基础上,尝试以"1331工程"项目资金为例,结合地方师范院校的特点,分别从财务、客户、内部运营、学习与成长四个层面建立了评价指标体系,并提出运用层次分析法确定指标权重、在模糊综合评价法下实施定量化综合评价的思路。希望对地方师范院校加强专项资金绩效管理、提高资金使用效益起到一定的作用,进而提高办学质量,为社会培养优秀的师范类专门人才。
[Abstract]:In recent years, under the guidance of national policies, local teachers colleges and universities have trained a large number of applied professionals for the cause of basic education, and at the same time, the financial departments have also invested a large number of special funds to support them. In order to quantitatively evaluate the performance of special funds in local normal colleges and universities, on the basis of analyzing the feasibility of designing performance evaluation index system with balanced Scorecard, this paper attempts to take the project fund of "1331 Project" as an example. According to the characteristics of local normal colleges and universities, the evaluation index system is established from the aspects of finance, customer, internal operation, learning and growth, and it is put forward to use AHP to determine the index weight. The idea of quantitative comprehensive evaluation under the fuzzy comprehensive evaluation method. It is hoped that it will play a certain role in strengthening the performance management of special funds and improving the efficiency of the use of funds in local normal colleges and universities, thus improving the quality of running schools and training outstanding teachers' specialized talents for the society.
【作者单位】：忻州师范学院;
【基金】：全国高师院校财务管理研究会科研课题“地方师范院校专项资金绩效评价体系设计”(GS2017Y03) 山西省软科学研究项目“山西省科技资金绩效审计评价指标体系设计”(2017041011-2)
【分类号】：G657.5

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