黑龙江科学2024,Vol.15Issue(23) :144-146.

基于平衡计分卡的高校财务管理绩效评价研究——以A高校为例

Research on Financial Management Performance Evaluation of the University Based on Balanced Scorecard——Through Taking A Uinversityas an Example

黄艳
黑龙江科学2024,Vol.15Issue(23) :144-146.

基于平衡计分卡的高校财务管理绩效评价研究——以A高校为例

Research on Financial Management Performance Evaluation of the University Based on Balanced Scorecard——Through Taking A Uinversityas an Example

黄艳1
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作者信息

  • 1. 长江大学计财处,湖北 荆州 434000
  • 折叠

摘要

基于平衡计分卡建立高校财务管理绩效评价指标,从财务管理、利益相关者、内部运营、学习与成长4 个维度分析A高校财务基本现状和财务管理绩效评价结果.结果表明,A高校整体财务运营管理状况较好,教育教学事业水平逐年提升.与2022 年相比,2023 年A高校总支出和教育支出均有所提升.高校财务管理绩效评价能够促进资金的合理使用,提升高校的管理水平和竞争力.

Abstract

The study establishes financial management performance evaluation index of colleges and universities based on the balanced scorecard,and analyzes basic financial status and financial management performance evaluation results of A University from four dimensions:financial management,stakeholders,internal operations,learning and growth.The results show that the overall financial operation and management situation of A University is good,and the level of education and teaching has been improved year by year.Compared with 2022,the total expenditure and education expenditure of A University in 2023 have increased.Financial management performance evaluation of A University can promote the rational use of funds,and improve the management level and competitiveness of the university.

关键词

平衡计分卡/高校财务管理/绩效评价

Key words

Balanced scorecard/University financial management/Performance evaluation

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出版年

2024
黑龙江科学
黑龙江省科学院

黑龙江科学

影响因子:1.014
ISSN:1674-8646
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