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基于BSC视角下科研类专项经费绩效管理研究

Performance Evaluation System of Special Funds for Scientific Researching from the Perspective of BSC

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【作者】 高波

【Author】 Gao Bo;Financial Department,Tianjin University;

【机构】 天津大学财务处

【摘要】 专项经费是高校科研教学项目顺利开展的重要保障,对高校的持续发展及综合能力提升有至关重要的推动作用。目前,国内高校在专项经费绩效评价体系建设方面尚有待完善。文章引入平衡计分卡的管理理念,采用层次分析法进行定量研究,结合高校专项经费绩效管理的目标和特点,设计了一套符合高校特质的专项经费绩效评价体系,并以BY大学"985工程"专项经费投入产出情况为对象进行实证分析,针对绩效评价结果,提出相应的改进措施和建议。

【Abstract】 Special funds are the key elements for scientific researching and teaching program in university and also serve as an important role in promoting universities’ continuous improvement and integrative competence.Currently,the performance evaluation system for the special funds of the universities in China still has to be improved.In this paper,we introduce the management concept of balanced score card as well as performing the empirical analysis based on analytic hierarchy process.Firstly,combined with the objectives and characteristics of special funds’ performance management,we design a performance evaluation system of special funds with the characteristics of the university.Secondly,based on inputs and outputs of the"985 project"special funds of BY University,we empirically evaluate the performance and put forward some concrete measures and suggestions for improvement.

【基金】 国家自然基金面上资助项目(71472095);教育部人文社科规划资助项目(13YJA630127);天津市人文社科规划基金资助项目(TJGL15-025)
  • 【文献出处】 天津大学学报(社会科学版) ,Journal of Tianjin University(Social Sciences) , 编辑部邮箱 ,2017年02期
  • 【分类号】G647.5
  • 【被引频次】35
  • 【下载频次】469
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