平衡计分卡在中国地方政府绩效评估中的运用研究
发布时间：2018-10-17 17:49
【摘要】：随着新公共管理理念的不断深入，西方政府已经把运用于企业中的管理方法运用到政府部门中来。平衡计分卡理论是于1992年由卡普兰教授与诺顿博士提出。该理论是通过组织战略地图，运用四个维度建立一个相互联系的评估体系进行评估。我国在十八大提出，坚持科学发展观，站在全局和战略的高度，加快政府职能的转变，继续深化行政体制改革，将政府由“管理型”政府转变成为“服务型”政府。平衡计分卡为此提供了理论支持。 我国于上个世纪70年代末开始进行政府绩效评估，通过二十多年的不断发展，绩效评估任然是绩效管理的重点与难点。在对现阶段我国地方政府的绩效评估进行研究中，得出当前我国地方政府在这方面所遇到的困境，如缺乏法律保障，评估主体单一，没有建立完善的评估指标体系等，并深入探讨了这些困境的成因。同时，平衡计分卡作为私人领域的外来产物，将其运用在政府部门，尤其是中国地方政府部门时，该理论是否能适应本国国情，运用时应如何做出修正，并阐述了四种修正模型。以及探讨了平衡计分卡在“本土化”过程中会遇到的问题以及相应的解决对策。在最后，，通过对平衡计分卡理论的进一步修正，在四个维度的基础上再进行划分成政府内外管理两个方面，站在更加客观公正的的视角来运用该理论，设计出地方政府绩效评估指标模型体系。 文章围绕平衡计分卡在我国地方政府绩效评估推广的可能性研究分析而展开，通过对平衡计分卡的修正完善，以走出当前我国绩效评估的困境，让我国地方政府绩效评估规范化、法制化、成熟化。
[Abstract]:With the deepening of the new concept of public management, western governments have applied the management methods applied in enterprises to government departments. The balanced scorecard theory was proposed by Professor Kaplan and Dr. Norton in 1992. This theory is evaluated by organizing strategic map and using four dimensions to establish an interrelated evaluation system. At the 18th National Congress of the Communist Party of China, we proposed that we should adhere to the concept of scientific development, stand at the height of the overall situation and strategy, speed up the transformation of government functions, continue to deepen the reform of the administrative system, and transform the government from a "management-oriented" government to a "service-oriented" government. Balanced scorecard provides theoretical support for this. Our country began to carry on the government performance appraisal at the end of 70's of last century. Through the continuous development of more than 20 years, the performance evaluation is still the key and difficult point of the performance management. In the study of the performance evaluation of our local government at this stage, we can draw the conclusion that the local government in our country has encountered difficulties in this respect, such as the lack of legal protection, the single subject of evaluation, the lack of establishing a perfect evaluation index system, etc. The causes of these dilemmas are also discussed in depth. At the same time, when the balanced Scorecard is applied to government departments, especially local government departments in China, as a foreign product of the private sector, whether the theory can adapt to the national conditions and how to modify it when it is applied, Four modified models are described. The problems encountered in the process of "localization" of balanced scorecard and the corresponding countermeasures are also discussed. Finally, through the further revision of the balanced Scorecard theory, it is further divided into two aspects of internal and external government management on the basis of four dimensions, and the theory is applied from a more objective and fair perspective. The performance evaluation index model system of local government is designed. Based on the analysis of the possibility of promoting the balanced scorecard in the performance evaluation of local government in China, this paper tries to get rid of the predicament of the performance evaluation in our country through the revision and perfection of the balanced scorecard. Let our local government performance evaluation standardized, legalized, mature.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D625
本文编号：2277471
[Abstract]:With the deepening of the new concept of public management, western governments have applied the management methods applied in enterprises to government departments. The balanced scorecard theory was proposed by Professor Kaplan and Dr. Norton in 1992. This theory is evaluated by organizing strategic map and using four dimensions to establish an interrelated evaluation system. At the 18th National Congress of the Communist Party of China, we proposed that we should adhere to the concept of scientific development, stand at the height of the overall situation and strategy, speed up the transformation of government functions, continue to deepen the reform of the administrative system, and transform the government from a "management-oriented" government to a "service-oriented" government. Balanced scorecard provides theoretical support for this. Our country began to carry on the government performance appraisal at the end of 70's of last century. Through the continuous development of more than 20 years, the performance evaluation is still the key and difficult point of the performance management. In the study of the performance evaluation of our local government at this stage, we can draw the conclusion that the local government in our country has encountered difficulties in this respect, such as the lack of legal protection, the single subject of evaluation, the lack of establishing a perfect evaluation index system, etc. The causes of these dilemmas are also discussed in depth. At the same time, when the balanced Scorecard is applied to government departments, especially local government departments in China, as a foreign product of the private sector, whether the theory can adapt to the national conditions and how to modify it when it is applied, Four modified models are described. The problems encountered in the process of "localization" of balanced scorecard and the corresponding countermeasures are also discussed. Finally, through the further revision of the balanced Scorecard theory, it is further divided into two aspects of internal and external government management on the basis of four dimensions, and the theory is applied from a more objective and fair perspective. The performance evaluation index model system of local government is designed. Based on the analysis of the possibility of promoting the balanced scorecard in the performance evaluation of local government in China, this paper tries to get rid of the predicament of the performance evaluation in our country through the revision and perfection of the balanced scorecard. Let our local government performance evaluation standardized, legalized, mature.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D625
【引证文献】
相关期刊论文 前1条
1 王瑞华;王吉祥;王英;;基于平衡计分卡的地方政府绩效评估体系[J];辽宁工程技术大学学报(社会科学版);2016年04期
相关硕士学位论文 前1条
1 柳青青;基于BSC的安徽民生工程绩效评价模式研究[D];安徽财经大学;2015年
本文编号：2277471
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