Study On Application Of Balanced Scorecard In The Performance Evaluation Of Public Transportation Project In Z City

The development of public transportation is closely related to residents' life and environmental protection.,our government has invested a lot of money in public transportation,inspect the use of funds is essential.,therefore,the public transport project financial expenditure performance evaluation work receives much attention.The balanced scorecaine overcomes the defects of the system of assessing financial indicators,it has been widely accepted by western countries for the comprehensive evaluation of finance,customer,internal process management,personnel training and development and introduce it into the performance evaluation of financial expenditure project.In China,there are few applications in this regard.In this paper,the balanced scorecard is introduced in the financial expenditure performance evaluation of the bus project in Z city,on the one hand,it discusses the applicability of balanced scorecard in the performance evaluation of fiscal expenditure project in China,on the other hand,it is hoped that the balanced scorecard can make up for the deficiency existing in the current performance evaluation of public transportation projects.In this way,we can help Z city bus project to establish a more scientific and complete performance evaluation system,to provide experience and reference for the performance evaluation of financial expenditure projects in the public transportation sector in the future.This paper first elaborated the balanced scorecard and the financial expenditure project performance appraisal theory,analyzes the present situation and existing problems of the financial expenditure performance evaluation of public transport projects in China.According to the concrete practice of the bus project in Z city,the basic model of the balanced scorecard was modified appropriately.The four dimensions of balanced scorecard are expanded into five dimensions: customer,finance,internal process,social responsibility,learning and growth.Starting from the revised dimension,the corresponding evaluation indexes are set respectively,and a set of performance evaluation index system with specific characteristics is constructed.The index weight was determined by Delphi method,and the comprehensive performance value of Z city bus project was obtained through comprehensive calculation.The following conclusions can be drawn from the evaluation results.It is feasible to apply the balanced scorecard to the performance evaluation of the fiscal expenditure project,but the basic model of the balanced scorecard has its applicability.This requires that the balanced scorecard should be applied to the performance evaluation of the specific project of fiscal expenditure,so as to make appropriate modifications to its basic model so as to better fit the performance target of the project.At the same time,the construction of the balanced scorecard evaluation index system also needs to meet the characteristics of the specific project of fiscal expenditure.