湖北农业科学 ›› 2022, Vol. 61 ›› Issue (6): 183-187.doi: 10.14088/j.cnki.issn0439-8114.2022.06.036

• 经济·管理 • 上一篇    下一篇

基于BSC的农村“厕所革命”绩效评价指标体系构建研究

吕安丽   

  1. 河海大学公共管理学院,南京 211100
  • 收稿日期:2021-06-23 出版日期:2022-03-25 发布日期:2022-04-18
  • 作者简介:吕安丽(1997-),女,江苏南京人,在读硕士研究生,研究方向为农村环境治理,(电话)15298386447(电子信箱)591283328@qq.com。

Research on the construction of performance evaluation index system of rural “toilet revolution” based on BSC

LYU An-li   

  1. School of Public Administration,Hohai University,Nanjing 211100,China
  • Received:2021-06-23 Online:2022-03-25 Published:2022-04-18

摘要: 农村“厕所革命”是近年来中央多次强调的乡村人居环境整治的重要内容,将平衡计分卡(BSC)作为绩效评估工具应用于“厕所革命”治理工作中,从健康、经济、社会效益3个方面进行价值分析,通过客户、财务、内部运营、学习与成长4个维度结合厕改实际工作细则进行评估指标体系构建,以期利用科学绩效评价结果发现基层厕改工作的突破口,推进“厕所革命”进程,打开美好乡村环境治理的新局面。

关键词: 平衡计分卡, 农村“厕所革命”, 绩效评价体系

Abstract: Rural “toilet revolution” is an important part of rural human settlement environment which the central government has repeatedly emphasized in recent years. Using the balanced score card(BSC) as a performance evaluation tool in the performance appraisal of rural “toilet revolution”,the value from three aspects of health benefits,economic benefits and social benefits was analyzed. According to the practice of rural “toilet revolution”,the performance evaluation index system was constructed from the four aspects of customers, finance, internal operations and learning and growth. Following this path,it's hoped that the breakthrough point of grassroots work can be found and the development of rural “toilet revolution” will be promoted, opening up a new phase of rural environment governance.

Key words: balanced score card, rural "toilet revolution", performance evaluation system

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