平衡记分卡在高校投资绩效评价中的运用

人力资本的核心是提高人口质量,教育投资是人力资本的主要组成部分。西方现代人力资本理论始于20世纪60年代初对发展经济学的研究和对传统劳动经济学的再认识,它在40多年的发展过程中,已被广泛用于社会经济各个领域的研究。人力资本理论认为,教育不但是一种消费,同时也是一种投资活动。高等教育的地位和作用一直是人们普遍关注的问题。高校如何才能取得长足的发展,这与其评价理念是分不开的。论文运用平衡记分卡对高校投资进行了全面的绩效评价,并建立了与之相应的评价指标体系。

The Usage of BSC in Efficiency Assessment about High School Investment

The core of human capital is to improve the quality of population,and investment in education is the main part of it.Modern western human capital theory began from 1960's,when people did research in developing economics and tradition labour economics again.In its 40 years' process of development,it has already been widely used in the study of each field of social economy.Human capital theory thinks that,education no only is a kind of consumption,but also a kind of investment activities.The position and effect of higher education are always the topics that people pay attention to.The relationship between the development colleges and universities and its assessment concepts are closely connected.In this article,the author will make use of the BSC to assess the investment of colleges and universities and to build an assessment index system.