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目前,我国的政府绩效评价大多采用传统模式,但其还存在诸多缺陷,组织绩效与战略目标和使命缺乏有机联系,进而影响到政府绩效的全面提升。而平衡计分卡绩效评价模式则以战略为导向,将组织的战略目标转化为四个维度的绩效评价指标体系,以实现战略和绩效的有机结合。本文运用平衡计分卡理论,以浦东新区文广局为例,尝试构建公共文化支出绩效评价模式(包括基本框架、战略地图及绩效评价指标体系),期望能更合理、有效地评价公共文化支出绩效。
At present, most of the government performance evaluation in our country adopts the traditional model, but there are still many shortcomings. The organizational performance lacks an organic connection with the strategic goals and mission, which in turn affects the overall improvement of government performance. The Balanced Scorecard performance evaluation mode is strategy-oriented, the organization’s strategic objectives into four dimensions of the performance evaluation index system in order to achieve an organic combination of strategy and performance. This paper uses balanced scorecard theory to take Pudong New Area Cultural and Broadcasting Bureau as an example to try to construct public cultural expenditure performance evaluation model (including basic framework, strategic map and performance evaluation index system), expecting to evaluate public cultural expenditure more reasonably and effectively Performance.