On Application Of The Balanced Scorecard In The Local Government Oriented Strategic Management

Becoming fashionable for a time in the profit-making organizations, Balanced Scorecard has been applied in the public sector and obtained a preliminary success. The academic study on Balanced Scorecard’s implement in government management appeared in 2004, with the emphasis on performance evaluation. Practically, many domestic government agencies have or will implement the Balanced Scorecard, accompanied with many misunderstandings. Therefore, the topic of this paper is whether we can take further step to promote the implement of BSC in local government, with the strategic management orientation, by simply analyzing how to construct BSC system to achieve governmental strategic target.By qualitative approach, such as literature review, case study and so on, the paper focus on five parts: the first part, discussing the development of BSC and giving a comprehensive review on study on BSC by foreign and domestic government; the second part, by analyzing cases about BSC implement in Chinese and foreign government, the paper summarizes valuable experience and some questions which worth our attention; the third part, the paper focuses on promoting the implement of BSC in Chinese local government with the orientation of strategic management, achieving strategic management in public sector.; the fourth part,the paper makes conclusion on design and construct BSC system in strategic management orientation in local government, in terms of process, strategy map, designing, and decomposition. Meanwhile, by analyzing the barrier and limit of implement process, the paper gives constructive and available suggestions on hurdling barrier; finally, the paper concludes the purpose and structure of the paper, and gives a prospect of further study.