基于BSC的农村垃圾治理绩效评价体系的构建

Construction of performance evaluation system of rural waste treatment based on BSC

为了提升地方政府垃圾治理能力,推进农村垃圾治理长效可持续发展,文章将平衡计分卡(BSC)引入农村垃圾治理中的地方政府绩效评价。遵循整体性、科学性和可操作性原则,从财务、客户、内部运营和学习与成长4个维度构建出农村垃圾治理绩效评价体系,以期通过该绩效评价体系的合理运用,拓展农村垃圾治理绩效评价新思路。

In order to improve the waste treatment ability of the local government and promote the long-term sustainable development of the rural waste treatment,the Balanced Score Card(BSC)was brought into the local government performance evaluation on the rural waste treatment.According to the principles of integrality,scientificity and operability,the performance evaluation system was constructed from the four aspects of finance,customers,internal operations,learning and growth.This paper aimed to explore new ideas of the performance evaluation of the rural waste treatment by implementing the evaluation system.