The Research On The Balanced Scorecard Application To The Government Performance Measurement

Government performance is a hot topic in the area of public administration and government reform. Since 1970s, in order to solve these tough problems, such as economy stagnation, financial crisis and satisfaction decline of public, etc, western developed countries started reconstructing governments. In this movement which used entrepreneur spirit to innovate government, performance measurement which was used as a useful tool to appraise and improve government performance was applied more and more in the practice of public administration.In our country, government performance measurement is a new subject and has certain distance with the developed countries in theory research and practical application. It has been clearly posed on the Third Plenum of the Sixteenth Central Committee that"Stick to human orientation, to establish all-sides, harmonious, sustained development view, accelerate the comprehensive development of economy, society and humans."The scientific developing view needs correct government performance conception to support.The thesis studied how to apply the Balanced Scorecard in government performance appraisal. At the beginning, the paper introduced the conceptions, characteristics, value orientation, development and difficulties of government performance measurement, analyzed the value of applying the Balanced Scorecard in government departments, used several methods such as literature reading, questionnaire survey, experience summarizing, practice study to establish Chinese government performance measurement system in government such as tax department. This paper provided the reference to government performance measurement.The contribution of this research is as following: First, this thesis analyzed the "balance" idea contained in the Balanced Scorecard, and associated it with the multi-dimensional value orientation of government department performance measurement; Second, it established the strategy implement frame work of government department according to the strategy object, and explained with the examples; Finally, it pointed out potential problems which need to pay attention in the Balanced Scorecard application and the prospect of this research field.