基于平衡计分卡的民办高中绩效评价研究

发布时间：2018-05-06 16:00

本文选题：营利性 + 民办高中　；参考：《会计之友》2018年01期

【摘要】：民办学校在很大程度上弥补了公立学校在数量、规模以及办学形式上的不足,国家对民办教育的发展也越来越重视,但是民办高中特别是营利性民办高中由于其特殊性以及自身存在的一些问题,要想持续稳定地发展下去,就必须改变传统的绩效评价方法,采用更符合营利性民办高中实际情况的方法来提高其自身绩效评价水平。将平衡计分卡理论应用到营利性民办高中的绩效评价中,并通过分析营利性民办高中独有的特点选择了适合其自身的特色指标,构建了一套适合营利性民办高中的绩效评价体系,并将该体系运用在H民办高中,通过层次分析法得出指标权重,并用模糊综合评价法对H民办高中进行评价,以期为我国民办高中未来的改革发展提供参考。
[Abstract]:To a large extent, private schools have made up for the deficiencies in the number, scale and form of running public schools, and the state has paid more and more attention to the development of private education. However, private high schools, especially for-profit private high schools, because of their particularity and their own problems, in order to continue to develop steadily, we must change the traditional methods of performance evaluation. To improve its performance evaluation level, we should adopt a more practical method to meet the actual situation of profit-making private high schools. The theory of balanced scorecard is applied to the performance evaluation of for-profit private high schools, and by analyzing the unique characteristics of profit-making private high schools, the author selects its own characteristic index. This paper constructs a set of performance evaluation system suitable for profit-making private high school, and applies this system to H private high school, obtains the index weight by AHP, and evaluates H private high school by fuzzy comprehensive evaluation method. In order to provide a reference for the future reform and development of private high schools in China.
【作者单位】：河北经贸大学会计学院;中国农业银行沧州分行;
【基金】：河北省科学技术研究与发展计划项目(12457203D-56)
【分类号】：G639.2

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