平衡计分卡与公共部门绩效管理

Balanced Scorecard & Performance Management in Public Sector

作为世界范围内被广泛讨论和应用的组织绩效管理的两大理论方法体系之一的平衡计分法 ,其产生、发展及其在企业绩效和战略管理中的应用给了公共部门很多启示 ,本文通过对平衡计分卡的特点以及国外公共部门使用平衡计分卡的案例分析 ,探讨将平衡计分卡引入公共部门绩效管理的可行性 ,并对平衡计分卡理论体系对中国公共部门治理和变革可能产生的影响进行了预测性分析。

Balanced Scorecard(BSC), as one of the two most influencing theory and method systems in performance management in the world, has provided pwblic sector lots of inspiration for its suuessfnl appication in private sectors. This paper analyses the feature of balanced scorecard and the practice in the public sector, aims at the possible applying BSC into performance management in public sector. The paper also presents some analysis on what SBC will bring into the governance and reform of China's public sector.