平衡计分卡(BSC)最初是针对企业组织开发设计的,并取得了极大成功,于是政府组织也逐渐开始采用BSC。卡普兰和诺顿认为:“虽然平衡计分卡最初是应用于改善营利性企业的管理,但是平衡计分卡在改善政府部门和非营利性组织的管理上效果更好。”一、政府部门应用平衡计分卡的可能性首先,BSC和绩效评估都强调了“平衡”的理念。BSC实现了外部衡量与内部衡量、短期目标与长期目标、发展与稳定之间的平衡。而绩 The Balanced Scorecard (BSC) was originally developed and designed for business organizations and achieved great success, so government organizations are beginning to adopt BSC. Kaplan and Norton argue: “While the BSC was originally applied to the management of for-profit businesses, balanced scorecards work better to improve the governance of government agencies and not-for-profit organizations.” Possibilities for departmental application of BSC First, both the BSC and performance evaluation emphasize the concept of “balance.” The BSC achieves a balance between external measurement and internal measurement, short-term and long-term goals, development and stability. And performance