Author(s)

Yidong Chen ¹

Affiliation(s)

¹ Undergraduate Education School, Shenzhen Polytechnic University, Shenzhen, Guangdong, 518000, China

Corresponding Author

Yidong Chen

ABSTRACT

The comprehensive implementation of budget performance management is an important measure to promote the modernization of the national governance system and governance capabilities. It is also an important path for universities to improve internal governance, optimize resource allocation, and improve school efficiency. At present, the budget performance management of colleges and universities in my country still has problems such as insufficient strategic orientation of colleges and universities, poor coordination between departments, a single performance evaluation indicator system, and insufficient application of performance evaluation results. The Balanced Scorecard (BSC), as a comprehensive strategic management tool spanning financial and non-financial, short-term and long-term, internal and external, can effectively make up for the shortcomings of traditional budget performance management. On the basis of defining the core connotations of the balanced scorecard and budget performance management in universities, this article sorts out the current status and practical problems of budget performance management in universities, demonstrates the necessity and feasibility of applying the balanced scorecard to budget performance management in universities, builds a four-dimensional integrated budget performance evaluation system including the financial dimension, customer dimension, internal business process dimension, and learning and growth dimension, and clarifies the indicator design, weight distribution, operation process and evaluation results application mechanism. Research shows that deeply embedding the balanced scorecard into the entire process of university budget performance management can achieve the organic unity of university strategic goals, budget management, performance evaluation and resource allocation. It has important theoretical value and practical significance for improving the efficiency of the use of financial funds in universities and promoting connotative high-quality development.

KEYWORDS

Balanced scorecard; universities; budget management; performance management

CITE THIS PAPER

Yidong Chen. Research on budget performance management of universities based on balanced scorecard. Accounting and Corporate Management (2026). Vol. 8, No. 1, 54-63. DOI: http://dx.doi.org/10.23977/acccm.2026.080108.

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