平衡计分卡在我国政府绩效评价中的应用

政府组织和企业组织在使命和目的上具有差异性,但在实现使命的组织平台和运作方式上存在相似性。平衡记分卡适应了时代发展的要求,是一种有效的组织管理和绩效评价的工具,它有助于政府使命和战略的实现。文章实际考察并分析了我国地方政府绩效评价中存在的四种问题,将平衡计分卡工具修正之后引入政府绩效评价和管理中,并提出了一个基于平衡计分卡理念的政府绩效管理循环模型,为我国政府实行绩效管理提供参考。

Application of Balanced Scorecard in Chinese Government Performance Assessment

Despite enterprises and governments have different missions and goals,there have similarities in organizational patterns and operating methods.Balanced scorecard(BSC)is a tool for organization management and evaluation,which can help to achie- ve government's missions and strategies.Therefore,it is necessery to adopt BSC to government performance management.After exploring four problems existing in Chinese local governments assessment system,this paper revises the BSC so as to adapt it to the government's traits,and apphed it to Chinese local governments management.Moreover,it also puts forward a government perfor- mance management model based on the idea of BSC to improve Chinese local government management level.