【摘要】：隨著新公共管理理念的不斷深入，西方政府已經(jīng)把運(yùn)用于企業(yè)中的管理方法運(yùn)用到政府部門中來(lái)。平衡計(jì)分卡理論是于1992年由卡普蘭教授與諾頓博士提出。該理論是通過(guò)組織戰(zhàn)略地圖，運(yùn)用四個(gè)維度建立一個(gè)相互聯(lián)系的評(píng)估體系進(jìn)行評(píng)估。我國(guó)在十八大提出，堅(jiān)持科學(xué)發(fā)展觀，站在全局和戰(zhàn)略的高度，加快政府職能的轉(zhuǎn)變，繼續(xù)深化行政體制改革，將政府由“管理型”政府轉(zhuǎn)變成為“服務(wù)型”政府。平衡計(jì)分卡為此提供了理論支持。 我國(guó)于上個(gè)世紀(jì)70年代末開(kāi)始進(jìn)行政府績(jī)效評(píng)估，通過(guò)二十多年的不斷發(fā)展，績(jī)效評(píng)估任然是績(jī)效管理的重點(diǎn)與難點(diǎn)。在對(duì)現(xiàn)階段我國(guó)地方政府的績(jī)效評(píng)估進(jìn)行研究中，得出當(dāng)前我國(guó)地方政府在這方面所遇到的困境，如缺乏法律保障，評(píng)估主體單一，沒(méi)有建立完善的評(píng)估指標(biāo)體系等，并深入探討了這些困境的成因。同時(shí)，平衡計(jì)分卡作為私人領(lǐng)域的外來(lái)產(chǎn)物，將其運(yùn)用在政府部門，尤其是中國(guó)地方政府部門時(shí)，該理論是否能適應(yīng)本國(guó)國(guó)情，運(yùn)用時(shí)應(yīng)如何做出修正，并闡述了四種修正模型。以及探討了平衡計(jì)分卡在“本土化”過(guò)程中會(huì)遇到的問(wèn)題以及相應(yīng)的解決對(duì)策。在最后，，通過(guò)對(duì)平衡計(jì)分卡理論的進(jìn)一步修正，在四個(gè)維度的基礎(chǔ)上再進(jìn)行劃分成政府內(nèi)外管理兩個(gè)方面，站在更加客觀公正的的視角來(lái)運(yùn)用該理論，設(shè)計(jì)出地方政府績(jī)效評(píng)估指標(biāo)模型體系。 文章圍繞平衡計(jì)分卡在我國(guó)地方政府績(jī)效評(píng)估推廣的可能性研究分析而展開(kāi)，通過(guò)對(duì)平衡計(jì)分卡的修正完善，以走出當(dāng)前我國(guó)績(jī)效評(píng)估的困境，讓我國(guó)地方政府績(jī)效評(píng)估規(guī)范化、法制化、成熟化。
[Abstract]:With the deepening of the new concept of public management, western governments have applied the management methods applied in enterprises to government departments. The balanced scorecard theory was proposed by Professor Kaplan and Dr. Norton in 1992. This theory is evaluated by organizing strategic map and using four dimensions to establish an interrelated evaluation system. At the 18th National Congress of the Communist Party of China, we proposed that we should adhere to the concept of scientific development, stand at the height of the overall situation and strategy, speed up the transformation of government functions, continue to deepen the reform of the administrative system, and transform the government from a "management-oriented" government to a "service-oriented" government. Balanced scorecard provides theoretical support for this. Our country began to carry on the government performance appraisal at the end of 70's of last century. Through the continuous development of more than 20 years, the performance evaluation is still the key and difficult point of the performance management. In the study of the performance evaluation of our local government at this stage, we can draw the conclusion that the local government in our country has encountered difficulties in this respect, such as the lack of legal protection, the single subject of evaluation, the lack of establishing a perfect evaluation index system, etc. The causes of these dilemmas are also discussed in depth. At the same time, when the balanced Scorecard is applied to government departments, especially local government departments in China, as a foreign product of the private sector, whether the theory can adapt to the national conditions and how to modify it when it is applied, Four modified models are described. The problems encountered in the process of "localization" of balanced scorecard and the corresponding countermeasures are also discussed. Finally, through the further revision of the balanced Scorecard theory, it is further divided into two aspects of internal and external government management on the basis of four dimensions, and the theory is applied from a more objective and fair perspective. The performance evaluation index model system of local government is designed. Based on the analysis of the possibility of promoting the balanced scorecard in the performance evaluation of local government in China, this paper tries to get rid of the predicament of the performance evaluation in our country through the revision and perfection of the balanced scorecard. Let our local government performance evaluation standardized, legalized, mature.
【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D625

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 王瑞華;王吉祥;王英;;基于平衡計(jì)分卡的地方政府績(jī)效評(píng)估體系[J];遼寧工程技術(shù)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2016年04期

相關(guān)碩士學(xué)位論文 前1條

1 柳青青;基于BSC的安徽民生工程績(jī)效評(píng)價(jià)模式研究[D];安徽財(cái)經(jīng)大學(xué);2015年

本文編號(hào)：2277471