文档介绍：首都经济贸易大学
硕士学位论文
基于平衡计分卡的财政支出项目绩效考评问题探讨——以北京
教育财政支出项目绩效考评为例
姓名:徐栋
申请学位级别:硕士
专业:会计学
指导教师:崔也光
20090421
内容摘要
平衡计分卡(Balanced Scorecard)是由哈佛商学院教授罗伯特·卡普兰和复兴方案
总裁大卫· P·诺顿发明的,它不仅是一种先进的绩效管理系统,同时还是一种完善
的绩效考评方法。平衡计分卡作为一种行之有效的绩效考评方法体系,在企业管理中
取得了巨大的成就并且受到了极大的欢迎,但在政府管理中的应用还处于待开发状
态。新公共管理理论主张在政府等公共部门广泛采用私营部门成功的管理方法和竞争
机制。将平衡计分卡引入政府财政支出项目绩效考评中,将有助于对财政支出项目的
全面、合理的考评,从而落实财政支出项目的目的,提高财政资金的使用效率。
本文就平衡计分卡和政府财政支出项目绩效考评在价值取向、考评机制、技术要
求等方面的契合阐述了平衡计分卡引入政府财政支出项目绩效考评的可行性。探讨了
平衡计分卡引入政府财政支出项目绩效考评的思路,以及在实施平衡计分卡中应该注
意的问题,并在此基础上提出一整套较为合理的绩效考评指标体系,然后用其考评本
文选取适当的案例,并对指标体系进行讨论和检验。

关键词:平衡计分卡财政支出项目绩效考评

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Abstract
BSC (Balanced Scorecard) invented by Harvard Business School professor Robert
Kaplan and rehabilitation programs David · P · Norton , not only is an advanced
performance management system, but also is plete performance appraisal way.
Balanced Scorecard as an effective method of performance appraisal system, have made
tremendous achievements in business management and has been greatly ed, but in
the public management it is still in question. New public management theory advocated the
extensive use of the public sector, including the ess of private sector management
methods and the mechanism petition. The Government will introduce a balanced
scorecard of financial expenditure project performance evaluation, which will contribute to
the overall and reasonable appraisal of financial expenditure items, thus fulfilling the
purpose of the project financial expenditure, improve efficiency in the use of financial
expenditure.
This article has done the feasibility of leading the Balanced Scorecard into the
Government's fiscal performance appraisal, discussed them in the value orientation,
evaluation mechanisms, technical requirements, etc. Balanced scorecard of financial
expenditure of the Government to introduce performance appraisal project ideas, as well as