基于平衡计分卡的高等学校预算绩效评价体系研究-会计学专业论文.docxVIP

ABSTRACT As the higher 创ucation of ourωluntty 也rives and ωm创仙胁。m，也.e issuesωming from iωfmancia1 management bring up lots of concernsωrelative specialis臼 and researchers. 1n也ese issues，how ωestablish a scientific，operable budget performance eva1uation system is the essentia1 and central issue. By now，也e main research 性 耐esses on 由e 出eory level，on basis of that，combining the 也eory ofBSC and AHP， 也is s阳dy paper will 町 to discuss how ωimprove 配 practicality and operability of 唱 budget performance evaluation system. First of all，由is paper introduces the basic 也eory of budget management and budget perfonnance evaluation. This part defmes and analyzes the relative ωnc叩ts and 也eoηfoundations of budget management and budget performance evaluation. Simultaneously，on basis of 也eBSC 也叨叨，由is pap町 proposes th剖 high町 education budg创 performance evaluation is a meω町ement between inputs and outputs on 也eir efficiency and effect. We should s位ucture a comprehensive performance evaluation system. Th钮， after analyzing the basic procedure of BSC system in 也e process of higher 创ucation budget performance evaluation，由is paper 町 to establish aωmprehensive index eva1uation system，also apply the AHP to improve and offs创 the shortcoming in BSC systems design，that is identification of index system weighting，in ord时阳 d剧ease the subjective factors 伽m specialisωevaluation. Then try to make 伽 BSC 、system more objective，eventual1y acωmplish a comprehensive evaluation pr，∞ess. 、 L剧，制 per the evaluation of performance evaluation on budget implem臼ltation of Ul university of the Ministry of Education and other 14 univ町sities，assisted by MATLAB so伽即向 calculation， after obtained an ideal verification and verified iω 、. uti1ity，this paper propose 伽 improvement me:创町es and proposals. KEY WORDS: Higher Education ，Performance Evaluation ofBudget，Ba1anced ScoreCard 目录 第…章绪论…………………………………………… ..1 1.1 研究背景………川………………………………………… 1 1，. 1.2 研究意义…………………………………………… 2 1.3 研究的主要内容………………………………… 3 咱