【作者】 李伟成；

【导师】 佘廉；

【作者基本信息】 华中科技大学 ， 行政管理， 2012， 博士

【摘要】 随着政府目标责任制的推行,我国政府及公共组织绩效评估体系及其建设问题也引起了广泛的重视,尤其是绩效评估方法的重要性和必要性得到了高度的认同。本论文研究以我国政府行政部门的绩效管理为大背景,探讨如何利用平衡计分卡工具,建立一种更为有效的公共部门绩效管理体系与方法,以指导当前政府部门绩效的改革实践。平衡计分卡这种被称为“组织未来之绩效评估制度”的管理工具,由于具备集战略管理与绩效管理于一体的效用,在全世界范围内并被越来越多的组织所接受。平衡计分卡的创始人卡普兰和诺顿在其著作《平衡计分卡——化战略为行动》中首次将平衡计分卡引入政府机构。国外的公共管理部门开始引入平衡计分卡,并取得了良好的效果。我国政府机构借鉴国外政府机构成功的经验,利用先进的管理工具导入行政管理体系,符合科学管理的潮流并可实现政府行政效率的有力提升。论文旨在提高政府机构部门的战略实施力度,加强以战略为导向的绩效管理,避免与社会公益性的整体目标相脱节,从而使得绩效管理以正确的组织目标为导向,使得政府组织所有的部门成员都服务于整体战略,提高战略的实施力度,解决组织战略制定与战略实施脱节、战略管理与绩效管理脱节的问题。论文通过借鉴企业与其它非政府部门应用平衡计分卡的成功经验,将平衡计分卡的管理思想引入到政府机构的管理,构建针对政府机构部门的平衡计分卡体系。为此,本研究在平衡计分卡在政府部门管理中适用性进行了深入分析,并运用平衡计分卡理论思想建立了我国政府部门绩效管理的理论模式,提出了政府部门运用平衡计分卡的核心理念和具体做法,设计了平衡计分卡应用的软件系统。论文的主要研究内容包括：(1)阐述了我国和西方国家政府部门绩效管理的产生与发展,分析了我国政府部门绩效管理的制度环境；(2)分析了西方国家绩效管理,尤其是政府部门绩效管理中所使用的管理工具,并在比较分析的基础上,论述了平衡计分卡对于我国政府部门绩效管理的适用性；(3)阐述了我国基于平衡计分卡的政府部门绩效管理体系的组成部分,并建立了基于平衡计分卡的绩效管理的理论模式；(4)结合实际工作,阐述了典型地区应用平衡计分卡改进政府部门绩效管理的实践,并总结经验和体会,探讨未来的改进方向；(5)根据平衡计分卡在政府部门绩效管理中应用的实际需求,设计了基于平衡计分卡政府部门绩效管理软件系统。论文的研究成果对于平衡计分卡的发展和应用,以及政府部门绩效水平的提高具有一定的借鉴意义。更多还原

【Abstract】 In China, with the government’s Implementation of targeting responsibility system, performance assessment and its building on government and public organizations also have begun to attract attention in theoretical and practice circles. With the background of the performance management of administration, this paper attempts to explore how to use the Balanced Scorecard for a more effective performance assessment system for public departments in order to guide the current government performance reform.Balanced Scorecard is called the " the organization’s performance appraisal system of future", this system which sets the strategic management and performance management in the integrated management instruments have been distributed worldwide and accepted dissemination by more and more organizations. The founder of the Balanced Scorecard, Robert-Kaplan and David-P-Norton introduced Balanced Scorecard to government agencies in his book "Balanced Scorecard-Translating Strategy into Action" for the first time. Some of public administrations abroad have introduced this assessment into the Balanced Scorecard and achieved predictable results. The Chinese government agencies learning successful experiences from foreign government agencies to import the advanced management tool to administrative system is customized to the scientific management trends and will be benefit to the government performance improvement.The paper aims at enhancing the implementation of the strategy, and strengthen strategic-oriented performance management, to avoid the divorce from the overall objectives of social welfare, making performance management to be oriented by the right organization and goal, making all of the members within the organization to serve the same strategy, which greatly increase the intensity of strategic implementation to address gap between the organizational strategy formulation and strategy implementation, and gap between strategic management and performance management.With the successful experience of the Balanced Scorecard use in enterprise and other government departent, this paper tries to introduce the balance scorecard idea to administration management and develop balance scorecard system for government department. So we make a deep analysis on applicability of balance scorecard in government agencies and try to use balance scorecard theory to develop a performance management theory mode in the government department. Then we put forward the key idea and measure on how to use balance scorecard and design its application software system.The content of the paper contains:(1) the orientation and the development of the performance management in western courtry and in china and the institution environment of the performance management in china;(2) analyze the performance management tools in western countiy and elaborate the applicable use of balance scorecard in our government performance management;(3) describle the component of our government performance management based on the usage of balance scorecard and develop the performance management theory mode on balance scorecard;(4) describle the government performance improvement practice after using balance scorecard in some typical district based on the pratical work;(5) according to the actual demand in the application of balance scorecard in the government performance management, design the performance management software system based on balance scorecard.We considered in the study that the use of balance scorecard in our administration management is feasible and has a bright future. This study is a fundamental discussion and a theoretical analysis of the use.更多还原