Optimization Of Government Performance Evaluation Index System Based On Balanced Scorecard-Taking Project X Of Government Department A As An Example

In his report to the 19th national congress of the Communist Party of China(CPC),General Secretary Xi Jinping stressed the need to accelerate the establishment of a modern financial system,establish a comprehensive,standardized,transparent,scientific and constrained budget system,and fully implement performance management.In September 2018,the CPC Central Committee and the State Council issued the opinions on the Full Implementation of Budget Performance Management,actively promoting the reform of budget performance management and improving the performance of government funds.With the increasing requirements of budget performance management,performance evaluation,as the core of performance management,has become increasingly important.However,the existing performance evaluation system still cannot meet the requirements of effective implementation of performance management in administrative institutions.How to strengthen the improvement and innovation of the government performance evaluation index system and improve the level of budget performance management is a difficult problem faced by government organs at all levels.Balanced Scorecard has been effectively applied and promoted by governments and non-profit organizations in other countries.In the context of the comprehensive implementation of budget performance management in China,this paper takes the balanced scorecard as the basic framework and a municipal institution in Shenzhen as the case study object to optimize the design and research of the performance evaluation index system.In the process of research,this paper adopts literature research,case analysis,analytic hierarchy process,questionnaire survey and other research methods.First of all,this paper introduces the research background and significance,the research status of balanced scorecard and government performance evaluation,and focuses on the balanced scorecard theory.Secondly,in the process of case analysis,this paper introduces the general situation of a municipal institution,the basic situation of project X and the performance management status of budget projects,points out the existing problems of performance management,and then analyzes the necessity and applicability of designing performance evaluation index system based on balanced scorecard.Next,combining the actual situation of the research object and based on the balanced scorecard theory,this paper completed the decomposition of strategic objectives and the design of the indicator system,adopted the analytic hierarchy process to determine the index weight,and predicted the expected effect of the performance indicator system optimization based on the balanced scorecard.Finally,the advantages and possible problems of BSC in the application and implementation process are analyzed,and corresponding safeguard measures and suggestions are put forward.With the development of China’s society and economy,the financial department requires all units to strengthen the intensity and depth of social openness of budget performance management,so as to form a good social supervision atmosphere.In this context,a scientific,reasonable and perfect performance evaluation index system can not only improve the level of budget performance management,improve people’s satisfaction with the government,and promote the construction of a service-oriented government.