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论文编号：	8036
作者编号：	2120132565
上传时间：	2015/12/10 15:40:59
中文题目：	平衡计分卡在政府财政部门绩效管理中的应用
英文题目：	The application of Balanced Scorecard in the performance management of government finance department
指导老师：	王迎军
中文关键字：	平衡计分卡 绩效评估 财政部门
英文关键字：	Balanced Scorecard Performance Measurement the Government’s Strategy
中文摘要：	随着我国政府行政管理体制改革的深化，公众对公共服务质量及效率等各方面都有了更高的期望值，迫切要求政府提高向社会提供优质、高效的服务水平，因此加强对政府部门绩效评价的研究正是构建一系列的能够适应中国当前的实际发展状况的政府部门绩效评价体系是当前形势下我国政府所需要面对的一项最为艰巨的任务，同时我国转变政府职能，建设服务型政府也必然要求政府部门不断提高政府部门绩效水平。平衡计分卡是一种全新的绩效评估管理工具，主要是将财务标准和非财务标准两方面进行统一的结合来进行评价。这个体系的主要组成部分主要是以下四个维度来相互控制，这四个控制维度分别是：财务，顾客管理，以及内部的业务控制流程，这四个方面的相互关系能够组成最为严密的绩效评价体系。这种类型的评价模式体系不但能够在企业的绩效评估中获得巨大的肯定，在其他国家之中，运用这种体系也能够取得较好的成绩，比如：英国、美国、澳大利亚等。针对我国当前绩效评估遇到的困境，政府部门的绩效评价应该积极运用平衡计分卡绩效评价体系，通过吸取别国利用这套模式的先进成功经验的条件下来建立一套符合国内现状的、科学有效的政府绩效评估体系，这对于增强政府的绩效评估成功率，改善我国政府绩效评估体系，起着非常重大的作用。本文采取了文献分析法和案例研究法的研究方法，在我国政府财政部门的绩效评价管理中运用平衡计分卡的管理方法进行评价。在阐述平衡计分卡基本理论内容的基础上，对国外成功案例应用进行了分析。同时，分析出我国政府财政部门绩效评估如何运用平衡计分卡这一先进的管理工具，并在对青岛市构建的平衡计分卡进行详尽说明的基础上总结其实践的成功经验和不足之处，在理论和实践分析的双重基础上，研究在我国政府财政部门中如何使用平衡计分卡进行绩效评价管理，并对开展评价的具体步骤进行了探讨，通过对政府财政部门运用平衡计分卡的研究，促进我国政府绩效评价研究的不断改进完善。
英文摘要：	With the deepening of the reform of government administration system, the public service quality and efficiency have higher expectations, which is urgent to improve the quality and efficiency of service level. Therefore, it is necessary to construct a series of government performance evaluation system which can adapt to China's current situation. At the same time, the government functions, building service oriented government will require government departments to improve the performance level. Balanced score card is a new performance evaluation management tool, which is mainly based on the combination of the two aspects of financial standards and non financial standards. The main components of this system are mainly the following four dimensions to control each other, these four dimensions are: financial, customer management, and internal business control process, these four aspects of the relationship can be composed of the most stringent performance evaluation system. This type of evaluation model system not only can be obtained in the performance evaluation of enterprises in other countries, the use of such a system can also achieve good results, such as: the United Kingdom, the United States, Australia, etc.. In view of our country's current performance evaluation, the performance evaluation of government departments should actively use the Balanced Scorecard performance evaluation system, and draw up a set of scientific and effective government performance evaluation system, which is based on the advanced experience of other countries. This paper adopts the method of literature analysis and case study, and evaluates the management method of the Balanced Scorecard in the performance evaluation management of our country's government finance department. On the basis of the basic theory of Balanced Scorecard, this paper analyzes the successful case of foreign countries. At the same time, we analyze how to use the Balanced Scorecard in the performance evaluation of the Balanced Scorecard in Qingdao city. Based on the analysis of theoretical and practical analysis, the research on how to use the Balanced Scorecard in our country's government finance department, and to promote the continuous improvement of Chinese government performance evaluation.
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