平衡计分卡在地方政府中的应用研究：政府的战略管理导向

上海交通大学硕士学位论文平衡计分卡在地方政府中的应用研究：政府的战略管理导向姓名：王丽莉申请学位级别：硕士专业：行政管理指导教师：胡近20090201ItheBalancedScorecardBSC2004IIOnApplicationoftheBalancedScorecardInTheLocalGovernmentOrientedStrategicManagementABSTRACTBecomingfashionableforatimeintheprofit-makingorganizations,BalancedScorecardhasbeenappliedinthepublicsectorandobtainedapreliminarysuccess.TheacademicstudyonBalancedScorecard’simplementingovernmentmanagementappearedin2004,withtheemphasisonperformanceevaluation.Practically,manydomesticgovernmentagencieshaveorwillimplementtheBalancedScorecard,accompaniedwithmanymisunderstandings.Therefore,thetopicofthispaperiswhetherwecantakefurthersteptopromotetheimplementofBSCinlocalgovernment,withthestrategicmanagementorientation,bysimplyanalyzinghowtoconstructBSCsystemtoachievegovernmentalstrategictarget.Byqualitativeapproach,suchasliteraturereview,casestudyandsoon,thepaperfocusonfiveparts:thefirstpart,discussingthedevelopmentofBSCandgivingacomprehensivereviewonstudyonBSCbyforeignanddomesticgovernment;thesecondpart,byanalyzingcasesaboutBSCimplementinChineseandforeigngovernment,thepapersummarizesIIIvaluableexperienceandsomequestionswhichworthourattention;thethirdpart,thepaperfocusesonpromotingtheimplementofBSCinChineselocalgovernmentwiththeorientationofstrategicmanagement,achievingstrategicmanagementinpublicsector.;thefourthpartthepapermakesconclusionondesignandconstructBSCsysteminstrategicmanagementorientationinlocalgovernment,intermsofprocess,strategymap,designing,anddecomposition.Meanwhile,byanalyzingthebarrierandlimitofimplementprocess,thepapergivesconstructiveandavailablesuggestionsonhurdlingbarrier;finally,thepaperconcludesthepurposeandstructureofthepaper,andgivesaprospectoffurtherstudy.KEYWORDStheBalancedScorecardLocalGovernmentStrategicManagement11.1theBalancedScorecardBSC50%Kaplan&Norton199670BSC200070%1992RobertS.kaplanandDavidP.Norton:[M].,2002GovernmentAccountingStandardsBoard:PerformanceMeasurementattheStateandLocalLevels[J].2001.21.2121.31.32.QualitativeMethods1.41theBalancedScorecardBSCBSC1996:GartnerGroup()2003100043%BSC2:=5&id=501.:,,1991,800.43195019801980,42070NewPublicManagementNPM19792080197819935ArthurA.Thompson,Jr.PaullC.NuttRobertW.Backoff.[M].,200831.ArthurA.Thompson,Jr.andA.J.StricklandIII.StrategicManagement:ConceptandCases[M].BusinessPublications,Inc.,1987.p4.5-KesterIsaac-HenryBarryBozemanJeffreyD.Straussman6.20PaullC.NuttandRobertW.Backoff.StrategicManagementofPublicandThirdSectorOrganization:AHandbookforLeaders[M].SanFrancisco:Jossey-Bass,1992.p58,54.KESTERISAAC-HENRY.StrategicManagementinPublicServices[A].InSYLVIAHORTONandDAVIDFARHAM(eds.)PublicManagementinBritain[C].London:MacmillanPress,1999.p62.BarryBozemanandJefferyD.Strausssman.PublicManagementStrategies[M].SanFrancisco:Jossey-BassPublishers,1990.p54.BarryBozemanandJefferyD.Strausssman.PublicManagementStrategies[M].SanFrancisco:Jossey-BassPublishers,1990.p29-30.6TheBalancedScorecardBSC19922000199922008970%2.12.1.11992RobertKaplanDavidNorton10/2.1.2,:[M].,2003,p22.,:[M].,2003,p40.71199221996BSCBSC1119961~2,:[M].,.,1999.RobertS.kaplanandDavidP.Norton:UsingtheBalancedScorecardasaStrategicManagementSystem[M].HarvardBusinessReview,1996.8/2.1.31,.[M].,2003,p22.:[M]..:,1994,p90.92BSCBSCBSCBSCBSC.[D],:,2006,3.RobertKaplan&DavidNorton:PuttingtheBalanceScorecardtoWork[J].HRB.1993(Depict):P134-147.102.22.2.11Kaplan&Norton1996CharlotteOntarioKaplan&Norton1996Kaplan&Norton1996··,.[M],,2003.MarkGreen,JeanineGarrity:PitneyBowescallsfornewmetrics[J].StrategicFinance,2002,83:30-35.AndraGumbusandBridgetLyons:ThebalancedscorecardatPhilipsElectronics[J].StrategicFinance,2002,84:45-49.GregoryA.DentonandBruceWhite:Implementingabalancedscorecardapproachtomanaginghoteloperations[J].CornellHotelandRestaurantAdministrationQuarterly,2000,41:45--49.··,[M],2003.11Corrigan1996Wise1997Arveson1998Jackson19992KPICharlotteBrisbaneCockburnMelville2.2.21BSC1999120089194090BSC23BSC1(),.:[M],,2002.··,.[M],2003,p129.R.S.Kaplan:CityofCharlotte(A)[J].Boson:HarvardBusinessSchool,1998.R.S.KaplanandD.P.Norton:ThebalanceScorecard:TranslatingStrategyintoAction[M].p181.,..[M].,2003,p138.:CKNI,20089.12199-08BSC910.0%88.88%58BSC570.0%BSC55.56%2215.56%90100%BSC·21999120089360060543212006:CKNI,20089.,.[J].,2006(1).13200720082008S20072006BSC2.2.31902BSC.[J].,20086(6)..[J].,2008.,.[J].,20061(11).,.[J].,2007(12).14BSC2004.6BSCBSC2005.2BSCBSCBSCActivityBasedCostingABCEconomicValueAddedEVAEVAABC3BSCBSC5.56%BSCBSC15420072120011220082008,.[J].,200703.1619961996CharlotteBSC3.11996DOT232•[1][3][5]•[1][5]•[5]•[1][5]•[3]•[3]•[5]•[5]•[5]•[5]•[5]•[2]•[2]•[2]•[3]•[3][5]•[3]•[3]•[3]•[4]•[5]:[1]SwedishNationalPolice;[2]onegovernmentdepartmentandtwoCrownentitiesinNewZealand;t[3]thirteenlocalgovernmentsintheUnitedKingdom;[4]localcouncilexperienceintheStateofVictoria,Australia;[5]implementationintheUnitedStates.RobertS.KaplanandDavidP.Norton,theBalancedScorecard:TranslatingstrategyintoAction.Boston:HarvardbusinessSchoolPress,1995,181.JenniferSHolmes,L.DouglasKie