中国高校战略成本管理绩效评价指标体系的构建及应用研究

发布时间：2018-02-26 09:19

本文关键词： 中国高校战略成本管理绩效评价研究　出处：《教育与经济》2012年02期 　论文类型：期刊论文

【摘要】：中国高校战略成本管理绩效评价体系的构建是中国高校战略成本管理体系中的一个重要的管理环节。本文依据相关理论和教育部有关要求及2008年对我国东部、中部、西部30所有代表性的高校调研数据统计分析、访谈情况,按照功效系数法、顾客满意度法、模糊综合评分法等绩效评价方法及专家访谈意见,在高校内部价值链分析的基础上,从三大维度(投入、产出、风险)和七大指标(人力资源效率、固定资产效率、经费效率、社会声誉、人才培养质量、科学研究成果和社会服务、战略成本风险)及32个子指标,初步构建了中国高校战略成本管理绩效评价指标体系的权重及评分标准。
[Abstract]:The construction of performance evaluation system of strategic cost management China in Colleges and universities is an important part of management system of cost management strategy in University China. This paper based on the related theories and the Ministry of education and the relevant requirements on 2008 in China's eastern, central and Western University survey data of 30 representative statistical analysis, interviews, according to the method of efficiency coefficient customer satisfaction method, fuzzy comprehensive evaluation method and performance evaluation method and expert interview, analysis in internal value chain, from three dimensions (input, output, risk) and seven index (human resource efficiency, the efficiency of fixed assets, funds efficiency, social reputation, the quality of personnel training, scientific research and social services, strategic cost risk) and 32 sub indexes, constructs the performance evaluation index system weight cost management China university strategy and appraisal standard.

【作者单位】：长江职业学院教育经济研究所;
【基金】：湖北省教育厅科学技术研究项目(D20116601)
【分类号】：G647.5

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