基于BSC的高校内部审计绩效评价方法及其应用

发布时间：2018-10-13 08:35

【摘要】：正平衡计分卡(BSC)是一种绩效评价体系,主要包括财务、客户、内部流程以及学习与成长四个维度。其核心思想是通过四个维度指标间相互驱动的因果关系展现组织的战略轨迹,从而实现战略目标的过程。平衡计分卡将绩效考核的地位上升到了战略层面,使之成为组织战略实施工具。平衡计分卡的精髓在于对"平衡"的重视。其追求的平衡包括组织长短期目标的平衡、组织绩效和个人绩效的平衡以及内部经营过程、激励机制、员工学习与产品服务增长的平衡等。各类平衡的协调有助于组织战略目标的实现。平衡计分卡的长远发展的观点与高校在内部审计绩效管理过程中追求的持续发展的理念一致,换句话说,平衡计分卡的平衡与发展的理念符合我国高校所追求的科学发展观理念。因此,将平衡计分卡理论应用于高校内部审计绩效评价具有可行性。
[Abstract]:Positive balanced Scorecard (BSC) is a performance evaluation system, which includes four dimensions: finance, customer, internal process, learning and growth. Its core idea is to show the strategic track of the organization through the causality between the four dimension indicators, and then realize the process of the strategic goal. Balanced scorecard raises the status of performance appraisal to strategic level and makes it an implementation tool of organizational strategy. The essence of balanced scorecard lies in the importance of balance. The balance it pursues includes the balance of the long-term and short-term goals, the balance between organizational performance and personal performance, the internal management process, incentive mechanism, and the balance between employee learning and the growth of products and services. All kinds of balanced coordination contribute to the realization of the strategic objectives of the organization. The long-term development of balanced scorecard is consistent with the concept of sustainable development pursued by colleges and universities in the process of internal audit performance management, in other words, The balance and development of balanced scorecard accords with the scientific concept of development pursued by colleges and universities in China. Therefore, it is feasible to apply the balanced scorecard theory to the performance evaluation of internal audit in colleges and universities.
【作者单位】：中国地质大学(武汉)经济管理学院;
【分类号】：F239.45

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