A Research On The Performance Evaluation Index System Of The Public Sector Based On The Balanced Scorecard

The research on the performance evaluation index system of the public sector is a leading and difficult issue of modern public management.It was caused wide attention by political and academic circles in China and abroad.Constructing rational,standardized and scientific performance evaluation index system of the public sector is very important for practicing the great historical mission of our party, promoting innovation of the public sector management system,and improving performance level of the public sector.The"equilibrium"and"co-ordination"concept of the Balanced Scorecard coincides with the scientific development concept. So, it is feasible to introduce the Balanced Scorecard, an effective tool of performance management, into China. Meanwhile, it's unique advantage of comblining the strategy implementation and performance management together can solve the problem in traditional performance evaluation——"how to integrate the performance management and strategy implementation".Firstly, this paper summarizes the performance evaluation index system of the public sector.It states the theoretical basis,status quo and development about the research on the performance evaluation index system of the public sector in China and abroad.It analysises the strategy and performance management tool——the Balanced Scorecard and it's application in the public sector. Secondly, on the basis of defining the strategy of the public sector——building the public service-oriented government, this paper sets up the Balanced Scorecard model of public sector. Again,guided by the scientific development concept,from the strategy to objective, from objective to indicator, this paper designs performance evaluation indicators form four levels of the Balanced Scorecard of public sector: civic level,performance level,internal management level,innovation and development level.It sets up the performance evaluation index system of the public sector which represents new characteristics, including four indicators of Grade-one, 14 indicators of Grade-one, 37 indicators of Grade-three.Finally, relying on a lacal Taxation Bureau in a certain city,this paper studies the performance evaluation index system of the public sector practically.It proves the performance evaluation index system is feasible and scientific by the application of theoretical result.