Research Of Performance Management Based On Balanced Scorecard

The word"performance"certainly is not a new conception, it is a quite broad meaning noun in English. This word was used in the industrial and commercial enterprises at beginning.Regarding the performance management implication, has each kind of different explanation.The performance measurement study team of American country performance evaluation has given us a classical definition. The performance evaluation is the foundation of performance management. Performance management developed on it.In western industry, Robert·Owens first used the conception of performance evaluation in 1813 in Scotland. Until now,there are three kinds of Commonly-used methods of government performance evaluation: "3E",Benchmark & Banlanced Scorecard.These three methods represented the three steps of the development of government performance evaluation.Because the traditional methods of performance evaluation overemphasizes the economy, is one-sided, the western developed country has raised a mammoth reform——"New Public Management"since 1980s. Under this background, the quality of service & satisfaction of people substitutes for"3E"to become the new standard of government aperformance evaluatio day by day .Goverment began to use BSC to manage its performance.BSC includes four index : finance,customer,flow,study & development.BSC overcomes the disadvantage of traditional methods ofPerformance evaluation,so it has be adopted by many countries in the world.Through China has developed the theory & practice of government performance evaluation until now,but there are also many questions. As a scientific method of performance management, BSC can help government to correct these questions. When we use the BSC to evaluate goverment,we must notice that there is a big difference between government & enterprise.So we need to do some changes to government's BSC.For explain how to use BSC in government,this article will introduce & analysis a successful case of Charlotte,North Carolina,USA.The success of Charlotte can provid China government some experience.Because China government isn't the same as USA government, when use the BSC,must do some amendment.Correct BSC's index system is the core step to set up government's BSC model.Goverment's BSC put the mission on the top of model,use customer index to instead of the place of finance index,and use the indexes of flow and study&improve to improve customer index.The execution of BSC composed by many steps.Every step is very importanr.If one step is wrong,the program of BSC will be failed.Because governments of different area faced a different situation on ecomic,resource,society etc.We can't use a same performance evaluation index system to evaluate all the governments.But wu can choose same common evaluation index as the government's referenced index.This may be the most important innovation and contribution of this article.