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A Study Of Government Department Performance Evaluation System Optimization With Balanced Score Card

Posted on:2018-02-10Degree:MasterType:Thesis
Country:ChinaCandidate:S H YuFull Text:PDF
GTID:2416330515452562Subject:Accounting
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Because the development of Chinese administrative system reform continued to deepen,striving to build a highly efficient government,responsible government and service government is imperative.The importance and the urgency of the government performance evaluation revealed increasingly.In the economic field,financial revenue growth slowing in recent years,financial balance pressure gradually increased,From strengthening the management of financial expenditure and improving the performance of financial funds,the government also need to pay attention to the performance evaluation work.Although the performance evaluation has been carried out in the country,but the effect is not ideal.The existing performance evaluation model is seriously out of line with the government's mission and strategy.The design of performance index system has the tendency of heavy current and light long term.How to build a performance evaluation model from the strategic height,to better promote the improvement of performance and improve the performance of financial funds has been placed in front of government departments.It is a real problem.In the last century the Balance Score Card appeard.It effectively improved the traditional performance appraisal system.How to use the Balanced Score card to optimize Chinese government performance evaluation system,to enhance the management level,to achieve the strategy and mission is a topic worthy of further study.This paper first describes the significance of the performance evaluation system of the government departments under the Balanced Score Card,then reviews and summarizes the research situation at home and abroad.It describes the basic concepts of performance evaluation,the theory of Balanced Score card and the applicability of the Balanced Score card and the performance evaluation of government departments.This paper selects a case study.A set of performance evaluation index system suitable for housing construction bureau of county level is designed.It is on the basis of the field research and existing research results.It is necessary and feasible to apply the Balanced Score card to the performance evaluation of Chinese government departments because of its balance,overall and strategic characteristics.In order to optimize the performance evaluation system you need to have a clear mission and strategic positioning in designing specific indicators,you also need to establish performance causal chain from four aspects of society public,finance,learning and growth,internal management,It is also needed to closely combine with the characteristics of the department.Although there are various problems in the implementation,the Balanced Score Card will gradually be transformed into a main stream performance evaluation method throughsumming up experience after the pilot,which will be the real track of the application of the Balanced Score card in Chinese government departments.
Keywords/Search Tags:government departments, performance evaluation, BSC
PDF Full Text Request
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