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

《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