基于平衡计分卡的地方政府绩效评估研究

Study on Local Governments’ Performance Evaluation on the Basis of Balanced Scorecard

地方政府在绩效管理中引入平衡计分卡是可行的,这是由平衡计分卡的核心思想与地方政府绩效评估中的平衡理念的一致性决定的,也是由它自身的特点决定的。地方政府绩效评估中平衡计分卡的构成要素包括政府工作业绩指标、行政成本指标、政府内部管理流程指标以及学习与创新指标。地方政府在运用平衡计分卡进行绩效管理的过程中主要遇到以下障碍:地方政府的战略确定存在难点、绩效评估指标难以设置、地方政府部门的预算和会计制度不配套以及平衡计分卡运用的成本高。解决问题的对策有:树立科学的战略发展观念并提高管理者的管理水平、建立完善的信息系统、建立完善而透明的政府预算和会计制度以及加强成本控制。

It is feasible for local governments to introduce the Balanced Scorecard into their performance managements. The feasibility is decided not only by the consistency between Balanced Scorecard＇s central idea and the balance idea of local governments＇ performance evaluation but also by Balanced Scorecard＇s own characteristics. In local governments＇ performance evaluation, constituent elements of Balanced Scorecard are performance index of governments＇ work, cost index of administration, governments＇ internal management process index and index of study and innovation. During the process of using Balanced Scorecard to achieve performance management, local governments have encountered following obstacles Problems existing in strategy formulation of local governments, difficulties in designing performance evaluation index, imperfections of local governments＇ budget system and accounting system and high cost of application of Balance Scorecard. The countermeasures are： Setting up scientific strategic development views and improving the level of management of governors, establishing perfect information system, establishing perfect and open budget and accounting system and strengthening cost control.