Application Research of BSC Theory in the Salary Design of Teacher in College and University

The merit pay of teachers is the important content of the reform of the personnel in colleges and universities. But the current evaluation effect is unsatisfactory, due to the problems of difficult quantification, inaccurate index, and ambiguous merit. The balanced scorecard is designed according to enterprise strategic index system. It is helpful for teachers in colleges and universities to establish the system of compensation performance, because it achieves the balance between the short-term interests and long-term interests, the local interests and overall interests. Firstly, the current problems of salary design of teachers in university are analyzed. Secondly, the basic knowledge of BSC theory is introduced. Thirdly, the four dimensions of BSC system is transferred according to the actual situation of colleges and universities, and the corresponding salary evaluation system of teachers in colleges and universities is established. Finally, the possible problems and solutions are discussed. This evaluation system is useful for the salary design of teachers in colleges and universities, which has certain theoretical research and practical application value.