基于平衡计分卡的A大学战略绩效评价体系研究

平衡计分卡作为一种新型的战略绩效评价工具,从财务、客户、内部流程、学习与成长四个维度进行业绩评价,不仅重视财务指标,还重视非财务指标。我国民办大学运用平衡计分卡建立的战略绩效评价体系,为实现学校战略提供了制度保障和绩效动因。论文主要对A大学的绩效考核体系进行研究,先将学校发展战略细化分解,再基于平衡计分卡设计全新的战略绩效评价体系,最后提出A大学有效实施平衡计分卡的保障措施,从而不断完善A大学的战略绩效评价。

Research on the Strategic Performance Evaluation System of A University Based on Balanced Seorecard

As a new type of strategic performance evaluation tool,Balanced Scorecardevaluates performance from four di mensions:finance,customers,internal processes,learning and growth.It not only attaches importance to financial indicators,but also non-financial indicators.The strategic performance evaluation system established by private universities based on balanced scorecard provides institutional guarantees and performance motivations for realizing their strategies.This paper mainly researches the performance appraisal system of A university.It first breaks down the school development strategy into detail,then designs a new strategic performance evaluation system based on balanced scorecard.Finally,it puts forward the guarantee measures for University A to effectively implement the balanced scorecard;continuously improve the strategic per formance evaluation of A universities.