绩效目标实现的因果分析:平衡计分卡在地方政府绩效管理中的应用  

The Causal Analysis of Realizing Performance Targets: An application of Balanced Scorecard in Local Governments

作　　者：吴建南[1] 郭雯菁[1] 

机构地区：[1]西安交通大学人文社会科学学院,西安710049

出　　处：《管理评论》2004年第6期22-27,共6页Management Review

基　　金：国家自然科学基金资助项目(70203009)

摘　　要：当前我国政府绩效管理中存在的主要问题之一是,在特定时间中达到特定绩效目标的规划甚多,针对规划的绩效目标所制定的实施方案则有待改进。本文以社会治安、交通、经济增长等某些地方政府绩效目标的实现为例,应用平衡计分卡因果分析的基本思想,从顾客、财务、内部过程、学习与成长等四个方面,给出了预定绩效目标实现的因果关系图,并将预定绩效目标分解为一系列可测量的指标,明确界定了政府绩效规划实施的基本框架和内容。通过平衡计分卡管理框架的引入,特定地方政府领导可以绩效目标的实现为核心,通过具体战略的描述,同时重视四个层面之管理,客观把握绩效改善的原因和方向,为绩效目标的实现提供分析框架。A problem with our government′s performance management is that there are too many performance plans,which makes it necessary to improve the implementing schemes. In this paper the Balanced Scorecard is used to analyze the causal relationships of realizing performance targets from such four aspects as customers,finance,internal business process and learning and growth.And it presents the causal picture of achieving predetermined performance targets and turns the performance targets into measurable indexes.It also defines the frame and content of government performance plans.Taking the example of strategic themes of safety under the given government strategy goal, it turns the government′s strategy into integrated and consecutive detail realization method, and provides a practical framework of implementing the government strategy.

关 键 词：政府 绩效管理 平衡计分卡 组织战略目标 企业 

分 类 号：F127[经济管理—世界经济]