中国高校战略成本管理绩效评价体系的构建是中国高校战略成本管理体系中的一个重要的管理环节。本文依据相关理论和教育部有关要求及2008年对我国东部、中部、西部30所有代表性的高校调研数据统计分析、访谈情况，按照功效系数法、顾客满意度法、模糊综合评分法等绩效评价方法及专家访谈意见，在高校内部价值链分析的基础上，从三大维度(投入、产出、风险)和七大指标(人力资源效率、固定资产效率、经费效率、社会声誉、人才培养质量、科学研究成果和社会服务、战略成本风险)及32个子指标，初步构建了中国高校战略成本管理绩效评价指标体系的权重及评分标准。% The construction of performance evaluation system on Chinese university strategic cost management is a significant management link in Chinese university strategic cost management system. On the basis of correlation theories, related requirements of educational ministry and investigation data statistics analysis and interview situation on 30 representative universities from the east, middle and west in China, in accordance with performance evaluating methods like efficacy coefficient method, customer satisfaction index and fuzzy synthetic evaluation method as well as expert consultation, with the analysis of university inner value chain, this thesis preliminarily forms the weight and evaluation standard on the per-formance evaluation system of Chinese university strategic cost, which possesses relatively scientificity, rationality, guidance and operability.
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