| 摘要: | 隨著西方發達國家新公共管理運動和政府再造運動的興起，績效管理和績效評估作為一種評價和改進政府績效的管理方法，逐漸在公共管理的實踐中得到普遍運用。中國在20世紀90年代開始嘗試進行政府績效管理和績效評估的實踐活動，近年來己經取得一定的成效。然而中國地方政府現行的績效管理大多是以事後的評價和控制為中心，並且存在明顯的與政府使命和戰略脫鉤的現象，使得政府的戰略難以有效執行和落實。作為績效管理和戰略實施工具的平衡計分卡，通過相互聯繫的績效指標的制定連接政府的使命與戰略，使得政府的績效管理體系與組織的使命和戰略緊密結合。把平衡計分卡引入中國地方政府績效管理，將有助於解決如何使政府的績效管理與戰略有效結合的問題。科學發展觀與和諧社會的提出為平衡計分卡在中國地方政府部門的運用提供了良好的契機。
本文圍繞平衡計分卡在地方政府績效管理中的應用進行分析和研究。全文共分為五部分。第一部分，說明研究的目的和意義，國內外研究現狀，以及相關概念界定。第二部分，在分析現行地方政府績效管理存在問題的基礎上，從平衡計分卡的適用性、國外和國內公共部門實踐經驗的借鑒以及中國地方政府已經具備的有利條件等幾個方面，深入分析平衡計分卡應用於中國地方政府績效管理的可行性。第三部分，結合中國地方政府的實際情況，借鑒平衡計分卡在國外運用的實踐，重新設計出符合中國地方政府特點的平衡計分卡績效管理框架體系。第四部分，以平衡計分卡在福州市政府部門應用的實踐為例，闡述平衡計分卡應用於中國地方政府績效管理的具體步驟。第五部分，闡明中國地方政府需要從樹立理念，健全制度，提升資訊管理技術等幾個方面，為更好地應用平衡計分卡改善政府績效提供條件。
通過研究本文認為平衡計分卡引入中國地方政府績效管理具有可行性，但不是直接運用平衡計分卡作為評價的工具，而是運用其所蘊涵的戰略導向、因果關係的核心理念。平衡計分卡運用於中國的地方政府績效管理需要結合實際進行調整和完善，這也增加了平衡計分卡引入的複雜性和困難。與此同時，研究認為平衡計分卡在地方政府績效管理中的有效應用必須要有包括理念、制度和技術層面的支撐和保障。
With the emergence of new public administration and government reform movement in western developed countries, performance management and assessment, as a management method of assessing and improving government performance, have been widely applied in public administration. The implementation of government performance management and assessment by China in 1990s has proved to be successful over the past few years. The current performance management of local governments in China, however, is mostly centered on ex post evaluation and control, and obviously different from the government’s mission and strategies, resulting in the difficulty in effective implementation of strategies. Balanced scorecard, as the tool of performance management and implementation of strategies, connects the mission and strategies through establishment of interrelated performance indicators, leading to the close tie between performance management system and mission and strategies. The introduction of balanced scorecard to the performance management in local governments will effectively resolve the issue how to connect performance management and strategies. Scientific development and harmonious society provide a good opportunity of the application of balanced scorecard in local governments.
This study revolves around the analysis and research of the application of performance management in local governments. There are five sections. The first section is to explain the research objective and meaning, and to describe the domestic and foreign background, as well as related concepts. The second section is, on the basis of existing issues of performance management in local governments, to analyze the feasibility of the application of balanced scorecard to performance management from applicability of balanced scorecard, the experiences of foreign and domestic public departments, as well as the favorable conditions owned by local governments. The third section is to redesign the mechanism of balanced scorecard consistent with the characteristics of local governments, in conjunction with the situation of local governments and the reference of the implementation of balanced scorecard in other countries. The fourth section is to exemplify the application of balanced scorecard in Fuzhou City government, in order to elaborate the steps of applying balanced scorecard to performance management in local governments. The fifth section is to suggest that local governments should establish their ideas, strengthen system and raise the information management, in order to provide better conditions for the application of balanced scorecard which can improve government performance.
This study suggests it is feasible to introduce balanced scorecard to performance management in local governments. Nonetheless, balanced scorecard is not directly used as an assessing tool. Its core concepts of strategic direction and causality should be applied. The application of balanced scorecard to performance management needs to combine practical adjustment and perfection, which increases the complexity and difficulty in the introduction of balanced scorecard. Meanwhile, this study suggests that the effective application of balanced scorecard to performance management in local governments have to include the support and security of ideas, systems and techniques. |
