Research on University Budget Performance Evaluation System Based on Balanced Scorecard
Budget performance evaluation plays an increasingly important role in the budget management of colleges and universities,but there are still some problems in the current performance evaluation system,which needs to be further improved.The balanced scorecard provides a better idea for the budget performance evaluation system of colleges and universities.It measures the budget performance comprehensively from the dimensions of finance,customer,internal business process,learning and growth.It will help to solve the problems,such as the lack of concept of budget performance evaluation,unreasonable setting of evaluation objectives,imperfect evaluation index system,the weak and inadequately applied evaluation results so as to strengthen the university budget management and improve the efficiency of the use of funds.
Balanced scorecardColleges and universitiesBu strengthen dget performance evaluation system
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