Study On The Application Of BSC In The Performance Evaluation System Of The Energy-saving Special Fund In S City

The BSC was first proposed as a mature enterprise performance evaluation tool by Kaplan and Norton in 1992.The BSC divides the company's strategy into four dimensions: finance,customers,internal business processes,and learning and growth.Under these four dimensions,corresponding indicators are set to achieve a comprehensive and effective corporate performance evaluation.The application of BSC in enterprise performance evaluation has been continuously promoted and further improved in promotion.Therefore,foreign governments have begun to use the BSC in the performance evaluation of fiscal expenditures,and have improved this method in continuous practice.However,it can be seen that the application of the BSC in China is still limited to the level of the enterprise,and the performance evaluation of government fiscal expenditure still adopts the original method.As a mature performance evaluation tool,the BSC has not been able to play its due function.This paper takes the energy-saving special fund in S city as an example to try to adopt the BSC to the performance evaluation of fiscal expenditures.Establishing energy-saving special funds is an important measure for our government to save energy and realize sustainable development.It is a powerful means for the government to deal with environmental issues and energy issues.However,at this stage,the government's performance evaluation of energy-saving special funds still has a series of problems in the evaluation system itself,such as incomplete evaluation targets,single evaluation indicators,and fuzzy evaluation standards,and formalization and lack of public participation in the evaluation process.Therefore,by exemplifying the special fund for saving energy in S city,it is of practical and theoretical significance to discuss the application of BSC in special fund.This article first elaborates the related theories of BSC and the performance evaluation of fiscal expenditures,and analyzes the current status and existing problems of the performance evaluation of the energy-saving special fund in S city.At the same time,the feasibility of using the BSC for energy-saving special funds was analyzed,and the BSC was used in the performance evaluation system of the S-city energy-saving special funds.Then it analyzes the differences in the use of the BSC model in the evaluation of corporate and government financial expenditure performance,and thus revise the BSC model to modify the BSC into five dimensions,including public,financial,sustainable development,internal processes and public Manage.Then select the specific evaluation indicators that are in line with the actual energy-saving special funds in the newly set five dimensions,thus constructing a new set of performance evaluation index system for the performance evaluation of the energy-saving special funds in S city.Then use the Analytic Hierarchy Process to determine the weight of each index in the performance evaluation system,and then set up the evaluation criteria of the corresponding indicators,and then calculate the weighted data to obtain the final comprehensive score.Thus,the final results of the performance evaluation of the financial expenditure of the energy-saving special funds in S city were obtained.From the evaluation results,it can be seen that applying the BSC to the performance evaluation of financial expenditures can more comprehensively and scientifically reflect the effects and problems existing in the use and deployment of fiscal funds.The use of financial funds in the coming years provides some reference and reference.At the same time,according to the application of the BSC in the energy-saving special funds of S City,it can be found that applying the BSC to the performance evaluation of financial expenditures should pay attention to the following issues: Scientifically set the dimensions of the BSC,build a performance evaluation system based on the project,select targeted evaluation indicators,and reasonably determine the weights of the evaluation indicators.