Study On The Use Of Balanced Scorecard In The Performance Assessment Of Local Government In China

With the concept of New Publican Management deepening, westerngovernments have already applied it into the enterprise management, and thenintroduced into the governments. The theory of Balanced Scorecard (BSC) was putforward in1992by Professor Kaplan and Dr. Norton. The theory is that byorganizing strategy map, and using four interrelated dimensions to establish theassessment system to evaluate government performance. In the18th CPC NationalCongress, our country ought to adhere Scientific Development Concept, andpointing over the strategy, accelerating the transform of government’s functions,continuing the revolution of administration system, turning the government fromManagement Type into Service Type. The Balanced Score Card provides atheoretical support.In the late70s of last century our country began to assess the governmentalperformance, through20years, performance assessment still a difficult andimportant course in performance management. Study on the governmentalperformance assessment in this stage, we know there are some current plights in thisarea, such as lack of legal protection and subjects of assessment, do not establish asound assessment system,etc. Meanwhile, BSC as a foreign product from privatesector, using it in the government sectors, especially in China’s local government, isthat theory really adapt to local circumstances? Should we maintain it? Anddescribed four amendment models. And to explore the issue of Balanced Scorecardin "localization" process will be encountered and corresponding solutions. In the end,through further amendments to the BSC theory, based on four dimensions thendivided into two aspects of management, inside and outside, standing more objectiveand impartial perspective to apply this theory to design a local governmentperformance model assessment index system.Articles about the possibility of the Balanced Scorecard performance evaluation oflocal government to promote and expand the research and analysis, throughamendments to improve the Balanced Scorecard to evaluate the performance of our Country out of the woods, so that our local government performance evaluationstandardization and legalization and mature.