The Reconstruction of the Balanced Scorecard in Chinese Local Governments: Correction Model Based on Service-Oriented Government Strategic Goals

Mei LI, Jiang WU


The balanced scorecard is derived from the enterprise performance evaluation, but the local government using the balanced scorecard has different features from the enterprise. This paper clears the particularity of government departments and its application difficulties through the comparative analysis, and builds the correction model of balanced scorecard applied to the local government based on the strategic target of service-oriented government construction, so as to put forward some improvement measures.


The balanced scorecard; Local government; Service-oriented government; Correction model

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