平衡计分卡在义务教育财政支出绩效评价中的应用

The Application of Balanced Scorecards to Financial Expenditure Performance Evaluation in Compulsory Education

平衡计分卡在义务教育财政支出绩效评价中的应用,克服了以往绩效评价方法的缺陷,可以对财政支出的绩效进行全面、系统的评价。文章分析了平衡计分卡四个层面相互作用的机理,通过规范研究和案例研究等方法,重点阐述了义务教育财政支出绩效评价体系的建立。

The thesis studies how to apply the balanced scorecards to financial expenditure pertormance evaluation in compulsory education. The balanced scorecard has overcome the former flaws of performance assessment, and may carry on comprehensive and systematic strategic assessment to the performance of financial expenditure in compulsory education. This thesis uses several methods such as literature reading, questiormaire survey, experience summarizing,practice study to establish government performance measurement system in compulsory education.