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Research On Performance Evaluation Of Overall Expenditure Of G Provincial Museums Based On BSC_KPI

Posted on:2020-05-03Degree:MasterType:Thesis
Country:ChinaCandidate:Y W ZhaoFull Text:PDF
GTID:2428330572479348Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of the society and the improvement of people's living standards,people's requirements for public cultural services are becoming higher and higher.Improving the quality and efficiency of public cultural services has become an urgent task for the current society.In order to better promote the operation of public cultural service institutions,it is necessary to establish a scientific and reasonable performance evaluation system to measure the degree of realization of people's cultural rights.As an important part of public cultural service institutions,museums undertake the important responsibility of public cultural service supply.However,in some regions most of the museums have been using the general assessment scheme of public institutions,and have not established a performance evaluation system,which is suitable for their own characteristics and actual situation.Therefore,museums must strengthen their performance evaluation so as to provide the public with higher quality public cultural products and services.The author through the G provincial museum overall expenditure performance evaluation of the project's practical work,from the performance evaluation index system to the implementation of the evaluation work,finally issued a performance evaluation report and collated relevant data files,It is found that the performance evaluation of the provincial museum is G province was first proposed as a pilot unit of overall expenditure performance evaluation.Firstly,G Provincial Museum does not have a complete performance evaluation work program and evaluation index system;secondly,as a pilot unit,there are no public institutions like public welfare as a reference.Therefore,this paper adopts normative research method and case analysis method,taking G Provincial Museum as the research object,taking into account the nature and characteristics of museums,and aiming at the current situation of performance evaluation of G Provincial Museum,using the method of combining Balanced Scorecard with key performance indicators to construct a performance evaluation system.Firstly,the balanced scorecard is inherent.The system is revised into four dimensions:financial control dimension,learning and growth dimension,collection management and scientific research dimension and service output dimension,and then the design of evaluation system is completed by combining the key performance indicators method,giving full play to the advantages of Balanced Scorecard in strategic guidance and key performance indicators inindex design.And the museum performance evaluation has been implemented in an all-round way.The construction of the performance evaluation system of G Provincial Museum is not only conducive to the improvement of the work of the evaluated units,but also conducive to promoting the improvement and development of public cultural services in G Provincial,providing reference for the performance evaluation of the overall expenditure and performance management of public welfare institutions in China.
Keywords/Search Tags:Performance Evaluation, Museum, Balanced Score Card, Key Performance Indicator
PDF Full Text Request
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