论平衡计分卡在高职院校绩效考核中的适用

运用平衡计分卡对I校的财务、顾客、内部流程、学习和成长等四个方面进行绩效考核。分析结果显示,财务方面和内部流程方面考核指标所占比重相对较大;在各方面的具体考核指标中,教学设备和实验室投入、学生就业率、特色学科建设、教师平均每年在生产一线的实践次数等指标比较重要,这是符合I校的实际情况。分析结果说明平衡计分卡作为一种战略管理工具,对高职院校进行绩效考核是可行的。高职院校多数是由中专或技校升格而成,办学定位和管理存在一定的缺陷。建议高职院校使用或者借鉴平衡计分卡这一工具进行指导和考核。

Discussion on the Balanced Scorecard in the Performance Evaluation Application in Higher Vocational Colleges

The paper makes performance appraisal application analysis using the Balanced Scorecard in I college financial, customer, internal process and learning and growth. The results show, financial index and internal process appraisal index have the relatively large proportion. As far as the specific assessment indicators, teaching equipment and laboratory investment, the employment rate of students, the characteristic discipline construction, teachers＇ average annual in line production practice times index are more important, which is consistent with the actual situation of I college. The analysis results show the Balanced Scorecard as a strategic management tool, performance appraisal in higher vocational colleges is feasible. Many higher vocational colleges are upgraded from secondary schools, orientation and management exist some defects. It is proposed that higher vocational colleges apply balanced scorecard for instruction and assessment.