基于平衡计分卡xx学院的绩效评价问题研究

摘    要
目前，我国事业单位绩效评价体系已经初步建立，主要应用财务分析的相关内容针对企业的财务数据进行综合分析，量化企业在一定时期内的财务状况和经营业绩，为利益相关者提供决策依据。但就事业单位绩效评价的效果来看，当前的评价体系还是针对企业进行传统的财务分析，并未结合事业单位自身特点设计特定的绩效评价体系。事业单位绩效评价是事业单位人事管理的重要环节，也是事业单位人事制度改革的重要内容。文章首先阐述了事业单位绩效评价中存在的问题，然后引入来自企业管理、基于战略管理的管理理念与技术——“平衡记分卡”，通过理论与实践相结合，探讨了事业单位绩效评价应用平衡计分卡的应用中应注意的问题，并提出相应的对策。以事业单位为例，深入的探讨了事业单位绩效评价现状及存在的问题，并提出了应用平衡记分卡的解决措施。

关键词：绩效评价；平衡记分卡；事业单位
Harbin Institute of Balanced Scorecard-based performance evaluation studies
Abstract
At present, China's institutions of performance evaluation system has been initially established, the main application of financial analysis of the relevant content the company's financial data for a comprehensive analysis to quantify the enterprises in the period of the financial condition and operating results for the stakeholders to provide basis for decision making. But the effect of business unit performance evaluation point of view, the current evaluation system for enterprises or traditional financial analysis, not with its own characteristics and institutions to design specific performance evaluation system. Explores the application of balanced performance evaluation institutions scorecard application should pay attention to the problem, and propose countermeasures. To institutions, for example, in-depth evaluation of the performance status of institutions and problems, and proposed the application of the balanced scorecard solutions

Key words: balanced scorecard; institutions; performance evaluation

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