Research On Overall Expenditure Performance Evaluation Of The Urban Management Based On Balanced Score Card

Since the introduction of the Balanced Scorecard(BSC),its model has examined the completion of corporate strategic objectives from the four dimensions of finance,customers,internal processes,and learning and development,and has been widely used in enterprises.In recent years,with the continuous improvement of the balanced scorecard theory,Western countries have gradually applied BSC to the government public sector performance evaluation.In China,the Balanced Scorecard(BSC)is still mainly used in enterprise performance evaluation,and the performance evaluation of the government’s public sector is less.With the advancement of China’s urbanization process,the scale of the city is also constantly expanding,and the urban management department has played a major role in the normal operation and development of the city.As the urban bureau of the government’s public sector,the use of its financial resources is increasing every year.The problems of inefficiency and serious waste in the process of using the financial funds by the government’s public sector also need to be paid attention to.At present,there is a lack of research on the performance evaluation of the overall financial expenditure of urban management departments.In order to better improve the utilization of financial funds and establish an efficient,clean and service-oriented government image,this paper will correct the basic theory of balanced scorecards and construct a scientific and rational departmental expenditure performance evaluation index system.The overall financial use of the department is evaluated.This paper first expounds the relevant theory of the overall financial expenditure performance evaluation and balanced scorecard of the urban management department,and takes the X City Administration as an example,and combines the original four dimensions of the balanced scorecard with the actual situation of the evaluation unit to construct the four dimensions.A set of overall financial expenditure performance evaluation index system based on balanced scorecard,which includes four aspects: social public dimension index,financial dimension index,internal process dimension index,learning and development dimension index,and adopts literature research method.Interview method,questionnaire survey method and case analysis method are used to study the overall financial expenditure performance of X City Administration.The research results show that the overall performance value of the overall financial expenditure performance evaluation of X City Administration Bureau is 84.6 points,the score rate reaches 85.45%,and the evaluation result is good.The X City Administration has performed its job duties well and the financial funds have been effectively used.However,there are still some shortcomings in the timely treatment of urban and rural household waste innocent treatment,the allocation of urban management personnel and the preparation of project budget.In view of the problems existing in the X City Administration,this paper proposes to broaden the garbage disposal channels,improve the harmless treatment capacity,expand the law enforcement team,strengthen the quality of the law enforcement team,and elaborate the budget preparation process.Four key points of attention were put forward when using the balanced scorecard for the government’s public sector overall expenditure performance evaluation,including the adjustment of the balanced scorecard dimension in combination with the characteristics of the evaluation object;the evaluation indicators reflecting the performance of the department’s performance;the quantitative indicators and the qualitative indicators Combining construction indicators;scientific weighting method to determine the weight of each dimension index.