基于平衡计分卡的研究型高校绩效评价体系构建和应用

发布时间：2018-03-04 10:28

  本文选题：研究型高校　切入点：平衡计分卡　出处：《东北大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国高等教育的发展,高校内外环境发生了巨大变化,各高校之间的竞争越来越激烈,尤其是研究型高校竞争更为激励。面对挑战,许多高校制定了发展战略,但是缺少高校绩效评价体系。因此,本文选择高校中的研究型高校作为本文研究对象,将如何构建研究型高校绩效评价体系作为本文的研究核心。平衡计分卡理论最早由Kaplan和Norton提出,并于1992年开始在企业的绩效评价中应用。平衡计分卡发展到今天,已经成为一种被营利组织广泛接受的绩效评价工具,而在此过程中,人们也开始研究平衡计分卡在非营利组织的应用情况。高校作为非营利组织,许多学者先后论证了平衡计分卡在高校中的适用性和可行性,并于1993年在加利福尼亚州立大学中开始尝试使用平衡计分卡作为绩效评价工具,取得很大成果。在我国,高校绩效评价还处于起步阶段,许多学者借鉴平衡计分卡理论,开始研究平衡计分卡在我国高校绩效评价的适用性问题。由于我国高校发展阶段和职能特点各不相同,而研究型高校作为我国高校发展中的佼佼者,其拥有良好的师资和生源质量,所以本文力图结合研究型高校特点,借鉴平衡计分卡工具,为研究型高校构建一套绩效评价体系,从而提高研究型高校绩效管理水平。本文在对绩效评价相关理论回顾的基础上,将平衡计分卡划分为三个层面,即战略层面、关键成功要素层面以及关键绩效评价指标层面,并按照平衡计分卡的基本理论框架将战略层面分为学生和利益相关者、内部流程、学习与发展、财务四个维度,从而构建了一套三层四维研究型高校平衡计分卡体系框架。在此基础上,建立研究型高校四个维度各自的关键成功要素,进而设计出研究型高校平衡计分卡评价指标体系,然后对指标进行标准化和权重设计,计算研究型高校整体绩效评价的综合结果。最后以A大学为例,按照上文构建的研究型高校指标体系和评价方法,对A大学2011和2012年情况进行绩效评价得出总的评价结果。
[Abstract]:With the development of higher education in China, great changes have taken place in the internal and external environment, the competition among universities is becoming increasingly fierce, especially research universities more competitive incentives. Facing the challenge, many universities to formulate the development strategy, but the lack of the performance evaluation system. Because of this, this paper select colleges and universities in the research university as the research the object, how to construct university performance evaluation system as the core of this paper. The Balanced Scorecard theory first by Kaplan and Norton is proposed, and applied in enterprise performance evaluation in 1992. The Balanced Scorecard development today, has become a widely accepted non-profit organization performance evaluation tool, and in the process in the application, people began to study the Balanced Scorecard in the nonprofit University. As a non-profit organization, many scholars have demonstrated the Balanced Scorecard The feasibility and applicability of the card in the University, and in 1993 began to try to use the Balanced Scorecard as a performance evaluation tool in the State University of California, has made great achievements. In our country, the performance evaluation is still in its infancy, many scholars began to study the theory of Balanced Scorecard, BSC application in China performance evaluation of University. Because of the development stage of China's colleges and universities and the functions of different features, and research universities as a leader in the development of China's colleges and universities, the teachers and students have good quality, so this paper tries to research combined with the characteristics of colleges and Universities, from the Balanced Scorecard tool to construct a performance evaluation system for the research university. In order to improve the university performance management level. Based on the evaluation of reviewing the related theory of performance, the balanced scorecard will be divided into three levels, i.e. 鎴樼暐灞傞潰,鍏抽敭鎴愬姛瑕佺礌灞傞潰浠ュ強鍏抽敭缁╂晥璇勪环鎸囨爣灞傞潰,骞舵寜鐓у钩琛¤�″垎鍗＄殑鍩烘湰鐞嗚�烘�嗘灦灏嗘垬鐣ュ眰闈㈠垎涓哄�︾敓鍜屽埄鐩婄浉鍏宠，

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