基于BSC和AHP的高校学生资助专项资金绩效评价指标体系构建

强化高校学生资助专项资金绩效评价既是国家资助政策的内在需求，也是优化财政资源配置、提高财政资金使用效益的有益举措。在全面实施预算绩效管理的背景下，依据平衡计分卡理论（BSC），确定资金管理水平、满意度水平、内部管理水平和学习与成长水平等四个一级指标，在此基础上，通过借鉴学术研究成果、访谈和实地调研等方式筛选二级指标并应用层次分析法（AHP）进行赋值，最终构建出一套符合学生资助项目特点的绩效评价指标体系。结合指标体系构建结果，提出深入把握学生受助实际效果、注重培养大学生反哺社会的意愿并提升其能力、提高资助工作信息化水平、强化资助资金管理、加强学工队伍建设以提升资助工作专业化水平等建议。

On Performance Evaluation Index System of University and College Students financial Aid based on BSC and AHP

To strengthen the performance evaluation of the special financial aid for college students is not only the internal demand of the state financial aid policy, but also a useful measure to optimize the allocation of financial resources and improve the efficiency of the use of financial funds. Based on the BSC theory, four first-level indexes, including fund management level, satisfaction level, internal management level and learning and growth level, are determined under the background of implementing budget performance management in an all-round way, by using the results of academic research, interviews and field research, the author selects secondary indicators and applies AHP to evaluate them, and finally constructs a set of performance evaluation index system which is in line with the characteristics of student-funded projects. Combined with the results of index system construction, this paper puts forward some suggestions, such as deeply grasping the actual effect of students receiving financial aid, paying attention to cultivating students’ willingness to feed back to the society and improving their ability, improving the informatization level of financial aid work, strengthening the management of financial aid, strengthening the construction of student work team to enhance the professional level of financial aid work.