Balanced Scorecard-based Performance Evaluation Of Financial Expenditure

BSC (Balanced Scorecard) invented by Harvard Business School professor Robert Kaplan and rehabilitation programs David·P·Norton , not only is an advanced performance management system, but also is a complete performance appraisal way. Balanced Scorecard as an effective method of performance appraisal system, have made tremendous achievements in business management and has been greatly welcomed, but in the public management it is still in question. New public management theory advocated the extensive use of the public sector, including the success of private sector management methods and the mechanism of competition. The Government will introduce a balanced Scorecard of financial expenditure project performance evaluation, which will contribute to the overall and reasonable appraisal of financial expenditure items, thus fulfilling the purpose of the project financial expenditure, improve efficiency in the use of financial expenditure.This article has done the feasibility of leading the Balanced Scorecard into the Government's fiscal performance appraisal, discussed them in the value orientation, evaluation mechanisms, technical requirements, etc. Balanced Scorecard of financial expenditure of the Government to introduce performance appraisal project ideas, as well as in the implementation of the Balanced Scorecard should be paid attention to the problem, and on this basis up to a more reasonable set of performance appraisal index system, and then use it to appraisal of the selected appropriate case, and then discuss and examin.the indicator system.