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ID:33327022
大小:792.79 KB
页数:56页
时间:2019-02-24
《平衡计分卡在政府公共部门预算支出绩效考评中的应用研究》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、AbstractThebudgetexpenditurecanreflectfunctionsofgovernmentaldepartments,sooperatingperformanceevaluationonbudgetexpenditureofgovernmentaldepartmentsisveryimportant.AmongtheseveralchoicessuchasEVAandsoon,wechooseBalancedScorecard(BSC)astheevaluationto
2、ol.Asaneffectivestrategyexecutiontool,BSCtakesstrategyasitscoreandrealizestheefficientexecutionoftheorganization’sstrategythroughdecomposinglevelbylevelthestrategytargetintodetailedworkortaskonmainlyfourperspectives,thatmeanscustomer,internalbusinessp
3、rocess,financial,learningandgrowth.Becauseofthelimitofunclearstrategyprogrammingorimpreciseflowdesign,thisarticletakestheviewthattoconductBSCintoperformanceevaluationonthebudgetexpenditureofgovernmentaldepartmentinsteadofintothegovernment’soverallperf
4、ormancemanagement.ThemainvalueofsuchperformanceevaluationbasedonBSCincludesrealizingtheclearexpressionandcorrectdeliveryofgovernmentalstrategies,eliminatingorganizationbarriersandoptimizingorganizationflowsoastoimprovethegovernmentalpublicdepartment’s
5、efficiency,transferringthetraditionalevaluationmodeandattainingevaluationresultseffectiveformakingdecision,constructingnew-typeteamcultureandimprovingtheorganization’sintegratedpower,acceleratingstudyandgrowthoftheorganizationanditsworkers.BasedonOEDC
6、countries’experiencesandtherelativeregulationsmadebyourgovernment,thisarticleoffersakindofBSCbasedperformanceevaluationframeonthebudgetexpenditureofgovernmentalpublicdepartment,comprisingabout7steps.1.TomakeprecisestrategythroughSWOTanalysisorValuePos
7、itiontoolanddescribingthestrategyclearlyonseverallevelssuchasmissionorvision.2.Todecomposethestrategylevelbylevelintodetailedtargetsthroughanalyzingthecause-effectrelationbetweenthemandbuildingclearconnection1betweenthem.3.TodesignfeasibleKPItreeaccor
8、dingtotheprinciplesofrelativity,comparabilityandessentiality.4.Tomakeoutoperableactionplan.5.Toestablishfeasibleperformancestandards.6.TooperatetheperformanceevaluationaccordingtotheaboveKPIandstandards.7.Toapplytheevaluationresultsinestablish
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