A newly developed budget performance assessment method for agricultural scientific institutions based on balanced score card and analytic hierarchy process
[Objective]The balanced score card(BSC)and analytic hierarchy process(AHP)were combined to develop a new and universal-ly applicable budget performance assessment(BPA)method for agricultural scientific institutions(ASI),further improving the level of budg-et performance evaluation management.[Method]The evaluation index system of budget performance for ASI was constructed from four di-mensions:finance,internal operation,output efficiency,learning and growth,based on BSC.Then AHP was used to score the importance of the performance evaluation index and the judgment matrix was constructed to determine the corresponding weight,and finally the comprehensive score was calculated.[Result]Through the calculation and analysis of the historic data from the research object A(a representative ASI),it was found that the two dimensions of financial and output benefits of research object A accounted for a large proportion,which were 47.63％and 38.51％respectively,while the two dimensions of internal operation,learning and growth accounted for a low proportion,which were 19.15％and 13.47％respectively.The weight distribution showed that the more attention was paid to scientific research funds and output in research object A in the last four years.Additionally,the results revealed that development of research object A in 2023 was better,whereas it was necessary to strengthen the budget execution rate,construction of scientific research and innovation platform,patent application,scientific and technological services,and new variety cultivation in order to better realize the efficiency and quality of science and technology invest-ment.[Conclusion]Compared with the traditional performance evaluation methods,the BPA method of ASI established in the present paper based on BSC and AHP method not only included the financial and non-financial index dimension,but also combined the quantitative and qualitative index dimensions.Therefore,the method developed here can carry out BPA more scientifically on the target research object from multiple perspectives and all-round personalization,and further improve the efficiency of science and technology investment and the level of fund management.
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