随着我国高等教育管理体制改革地不断深化,高校之间的竞争日趋激烈.高校要想在激烈的环境中谋发展就必须要从自身内部加强绩效管理,推进高校战略目标的实施.平衡计分卡作为一种新的绩效评价工具,应用在高校绩效评估体系设计中可以更有效地推进高校战略的实施.但是,高校作为一个非营利组织,在应用平衡计分卡的过程中需要结合自身情况加以调整.%With unceasing deepening of the reform of the management system of China's higher education, competition of universities is increasingly fierce. For universities, they must strengthen performance management within themselves to seek the development in competitive environment, so aa to promote the implementation of strategic goals. As a new kind of performance evaluation tool, balanced scorecard applies to system design of performance appraisal of university can more effectively promote the implementation of strategy. However, University as a non-profit organization needs to adjust combined with its situation in the process of applying balanced scorecard.
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