高校绩效评价中动态平衡计分卡的设计与研究

发布时间：2019-01-05 06:19

【摘要】：二十一世纪是知识经济的时代,人力资本作为知识的载体,其重要性日益突显。而高校作为人力资本的摇篮,其管理水平的提升越来越受到广泛的重视,同时高校的绩效评价也迈入了一个崭新的发展阶段。近些年我国教育评价取得了巨大的飞跃,但现行的高校绩效评价体制存在与战略使命脱离、评价内容不全面以及无法体现指标体系之间复杂的因果联系等问题。本研究借鉴营利性组织的绩效评价工具,并努力将其改进以适应高校这一非营利性组织,弥补现行高校绩效评价的问题。本研究在消化吸收了国内外高校绩效评价成果的基础上,首先有效整合了高校绩效评价、平衡计分卡和系统动力学的相关理论及方法,理清其脉络。其次,对高校绩效评价体系的现状进行了分析,总结了现行高校绩效评价体系中的问题。针对其问题,提出将平衡计分卡及系统动力学理论思想相结合的动态平衡计分卡,并论述了其应用于高校绩效评价体系的可行性。随后,以BJFU大学为例,依据该校的战略使命等情况,按照平衡计分卡的基本思想,结合对相关文献的分析及问卷调查的方法,确定了BJFU大学的平衡计分卡指标体系,并利用层次分析法确定了各层级的指标权重。最后,借鉴系统动力学理论的思想及方法,通过对各层级指标间因果回馈关系分析,构建出BJFU大学的动态平衡计分卡,帮助管理者进行全面动态的绩效评价活动,并为相关高校的绩效评价提供借鉴和参考。
[Abstract]:The 21 century is the era of knowledge economy, human capital as the carrier of knowledge, its importance is increasingly prominent. As the cradle of human capital, colleges and universities pay more and more attention to the improvement of their management level. At the same time, the performance evaluation of colleges and universities has entered a new stage of development. In recent years, educational evaluation in our country has made a great leap forward, but the current performance evaluation system of colleges and universities is divorced from the strategic mission, the content of evaluation is not comprehensive and the complex causal relationship between the index system can not be reflected. This research draws lessons from the profit-making organization's performance appraisal tool, and tries to improve it to adapt to the university as a non-profit organization, to make up for the current university performance evaluation problem. On the basis of digesting and absorbing the achievements of university performance evaluation at home and abroad, this study first effectively integrates the theories and methods of performance evaluation, balanced scorecard and system dynamics, and clarifies its context. Secondly, this paper analyzes the present situation of the performance evaluation system in colleges and universities, and summarizes the problems in the current performance evaluation system of colleges and universities. Aiming at the problems, the paper puts forward a dynamic balanced scorecard which combines the balanced scorecard with the theory of system dynamics, and discusses the feasibility of its application in the performance evaluation system of colleges and universities. Then, taking BJFU University as an example, according to the strategic mission of the university, according to the basic idea of balanced scorecard, combined with the analysis of relevant literature and the method of questionnaire survey, this paper determines the index system of balanced scorecard in BJFU University. The index weight of each level is determined by analytic hierarchy process (AHP). Finally, the dynamic balance scorecard of BJFU University is constructed by analyzing the causal feedback relationship between the indicators of the system dynamics theory, which helps managers to carry out comprehensive and dynamic performance evaluation activities. And provides the reference and the reference for the related university performance appraisal.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647

【参考文献】