摘要
在我国,预算既包含有财务预算,也包含有非财务预算,因此我们既要对财务预算绩效进行考评,也要对非财务预算绩效进行考评。而平衡计分卡评价方法的引进能很好的把这两大块评价指标结合在一起,并对各项明细评价指标进行量化处理。再运用关键绩效指标(KPI)理论中的二八原则,本着节约绩效考评成本的理念,选取必要的各项明细考评指标。因此,通过KPI理论结合BSC方法的运用,为地方职业学院进行有效的绩效考评提供了科学方法和手段上的保障。
The budget in our country includes financial budget and non-financial budget; therefore we should evaluate financial budget performance and non financial budget performance. The introduction of the Balanced Scorecard evaluation method brings the two blocks of evaluation index together and quantifies the details of the evaluation index. Then the 28 principles of key performance indicators（ KPI） is used to select all the necessary details of the evaluation index in the spirit of saving the cost concept of performance appraisal theory.Therefore,this paper,through the combination of KPI theory and BSC method,provides scientific methods and protective methods of effective performance appraisal for the local Career College.
出处
《湖北第二师范学院学报》
2016年第12期71-76,共6页
Journal of Hubei University of Education
关键词
职业学院
预算绩效
构建
career college
budget performance
construction
