Scorecard Applied Research, The Performance Evaluation Of Local Government

The Balanced ScoreCard which is broadly used in performance appraisal for corporation is one of the top productions in Management Accounting. How to use this effective performance appraisal tool in government is a problem which are studying and discussing by scholars all over the world. This paper start from this angle, has done all-round meticulous analysis for how to apply The Balanced ScoreCard in the performance appraisal of local governments. According to the differences between corporation and gorvernment, start from the elements of The Balanced ScoreCard,set it in the background of performance appraisal in local government.Made thorough discussions in how to decompound and how to combine. According to abroad gorvernment, make a comparatively detailed description for the practice and exploration of The Balanced ScoreCard and made a meticulous and in-depth studing for how to build a set of effective appraisal pattern. In the end, the performance assessment of Qingdao Municipal Government for the introduction of the Balanced Scorecard as a case summary.By analysing the current situation of the performance appraisal in local government, including the hard position, then deuce the new performance appraisal——The Balanced ScoreCard. Balanced Scorecard includes four areas: financial indicators are primarily to reflect the organization's financial revenues and expenditures and other economic aspects of the situation; customer service index is a measure of the object to the organization's satisfaction with the services provided; internal processes mainly refers to the organization should be in those business leads; learning and growth is the means to achieve long-term goals, organizations need to obtain what kind of progress to meet the progress and development. Balanced Scorecard financial and non-financial balance between the internal and external balance, the balance between process and result, learning and internal growth in the balance between these four aspects with the local government performance evaluation of inherent fit.Public satisfaction with government performance evaluation is an important aspect of Comrade Mao Zedong once pointed out that "all our work cadres, regardless of rank, are servants of the people, everything we do, is to serve the people." This point coincides with the BSC's customer targets are consistent; Now we still in the primary stage of socialism, economic development remains an important aspect of government work, the Balanced Scorecard can effectively assess the economic situation. From this, there are lots of same places between the local government performance evaluation coincides with the Balanced Scorecard. How to effectively integrated together is the focus of this study.At last, Qingdao Municipal Government, for example, on how to adjust the four aspects of balanced scorecard indicators to meet the performance evaluation of local government i have done a more comprehensive exposition. And I have done some considering and summery in Qingdao Municipal Government during the applying of the Balanced Scorecard, has done a corresponding discussion of how to effectively learn from the application of the Balanced Scorecard.