方法对比

	Balanced Scorecard for Public Sector	平衡计分卡绩效衡量
领域	Public Administration	战略管理
方法族	Process / pipeline	Process / pipeline
起源年份	1992	1992
提出者	Robert S. Kaplan & David P. Norton	Robert S. Kaplan and David P. Norton
类型	Strategic performance management framework	Organizational performance measurement and management system
开创性文献	Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard—Measures That Drive Performance. Harvard Business Review, 70(1), 71–79.	Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71–79.
别名	Public Sector Balanced Scorecard, Government Balanced Scorecard, Public BSC, Strategy-Linked Scorecard	BSC, Balanced Scorecard Framework, Kaplan-Norton Scorecard
相关	4	5
摘要	The Balanced Scorecard is a strategic management framework that translates an organisation's mission and strategy into a coherent set of performance measures spread across multiple perspectives, so that managers see the business from more than the financial angle alone. Introduced by Robert Kaplan and David Norton in their 1992 Harvard Business Review article and expanded in their 1996 book, it was conceived for firms but has been widely adapted to government and non-profit settings. In the public-sector adaptation the perspectives are reordered: the mission and the citizen or stakeholder outcome sit at the top, while financial resources become an enabling constraint rather than the ultimate goal.	The Balanced Scorecard (BSC) is a strategic management system that translates organizational strategy into a coherent set of performance measures across four perspectives: Financial, Customer, Internal Process, and Learning and Growth. Developed by Kaplan and Norton (1992) in Harvard Business Review, the BSC addresses a fundamental management gap: most organizations measure what is easy to measure (financial results) while neglecting what drives results (customer satisfaction, operational efficiency, employee capability). By balancing financial outcomes with non-financial drivers, the BSC enables organizations to understand and manage strategy execution, identify causal relationships between performance drivers, and align organizational actions with strategic objectives.