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中型公共体育场馆运营绩效评估体系研究——基于平衡记分卡法

Research on Operating Performance Evaluation System of Middle-size Public Stadiums and Gyms ——Based on the Balanced Scorecard

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【作者】 王国尊姚向颖邱郁陈欢沈子弘

【Author】 WANG Guo- zun;YAO Xiang- ying;QIU Yu;CHEN Huan;SHEN Zi- hong;Fujian Polytechnic of Information Technology;Fujian Normal University;Fujian Sports Vocationa l Educationand Technical College;Minjiang University;

【机构】 福建信息职业技术学院福建师范大学体育科学学院福建体育职业技术学院闽江学院

【摘要】 建立中型公共体育场馆运营绩效评估标准可以促进场馆运营目标的顺利实现.为评估指标客观选取首先探讨了中型场馆运营绩效评价特点和难点,并分析了场馆的运营目标.基于平衡记分卡法,架构了中型场馆四个一级指标社会绩效、财务绩效、过程绩效和学习与成长绩效的平衡记分卡模型,宏观上构建了中型场馆运营绩效八个二级指标和三十二个三级指标体系.

【Abstract】 The establishment of evaluation criteria and middle size public stadiums and gymnasiums operating performance can promote the smooth realization of stadiums and gymnasiums operation objectives. As the evaluation index objectively selected firstly discusses the middlesized stadiums and gymnasiums characteristics and difficulties of operating performance evaluation, then analyze operation target.The balanced scorecard framework the middle-size stadiums and gymnasiums of four first-level indexes of social performance, financial performance, process performance and learning and growth performance based on the balanced scorecard method. Macroscopically, it constructed the medium-sized stadiums and gymnasiums operation performance of eight two-level indexes and thirty-two three-level indexes system

【基金】 福建省社会科学规划研究基金资助项目(2010B2003)
  • 【文献出处】 喀什师范学院学报 ,Journal of Kashgar Teachers College , 编辑部邮箱 ,2013年06期
  • 【分类号】G818
  • 【被引频次】8
  • 【下载频次】168
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