Study Of The Performance Evaluation Of Harmless Disposal Project Of X Province Based On Balanced Scorecard

With the reform and opening up, Chinese national income continued to rise, then the problems that distribution of social wealth does not equal become more and more sharp,So, government should regulate the economy, dispatching resources appropriately, make society more stable by some governmental policy. On one hand, our government adopted a proactive fiscal policy and push reform of the tax system in recent years. On the other hand, the higher quality and the strong sense of democracy of the public lead to the strong voice of construction of efficient, honest, fair government. Chinese government began to pay attention to the construction of financial management system. A scientific performance evaluation system of financial expenditure is meaningful for improving government efficiency and public satisfaction and stabilizing the social order.The Balanced Scorecard(BSC) which was one of the ten most important management tools in twenty-first Century was found in 1992. American management scholars Kaplan and Norton said in " BSC: driving performance evaluation system": The Balanced Scorecard start from vision and strategic business and set targets from four sides-financial, customer, internal process and learning and growth to evaluate the enterprise performance synthetically and effectively. With the continuous improvement of the balance scorecard, it is getting more and more attention of government performance management. Most of the western countries have evaluated the performance of fisical expenditure by the BSC and achieved significant effect, in contrast, In China,by the traditional evaluation system yet because of the differences in national conditions and policy.This paper introduces the old way which promulgated by the government used by performance evaluation of the X project. there are only three aspects of the old index system~project decision-making, project management and project performance. The old evaluation system can’t achieve multiple objectives and the index was too flat to evaluate across-the-board. The BSC is based on the overall goal and characterized by it balance which include the balance between long-term and short-term targets, internal and external enterprise indicators, history and future indicators, financial indicators and non-financial indicators. About the X province harmless treatment project performance evaluation with BSC, correcting the index system is necessary at first. Then, weights of all performance indexes are given through using expert advice method. Finally, calculate the final scores with the weighted average method. The evaluation results, which draw the scores and grade, can show the problem of project in the round so that government can found the targeted measure to realize the ultimate goal.