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二十世纪九十年代初,罗伯特·卡普兰和大卫·诺顿共同开发了平衡计分卡,现已被广泛应用于国内外企业和某些国家的公共部门及非营利组织。本文结合工会财务工作的特点,提出了一个基于平衡计分卡的绩效管理评价体系,该体系不仅可弥补传统绩效管理评价方法的不足,而且对于工会财务工作目标的实现具有积极的意义。依法维护职工合法收益是工会组织的基本社会职能,工会财务工作要为工会履行好各项社会职能提供可靠的物质保证,使有限的经费发挥出最大的效用。工会财务要实现绩效目标应当建立科学规范的财务管理体系,并且在不断提升管理理念的同时,更多地学习运用新的管理方法。平衡计分卡自1992年诞生以来,在国
In the early 1990s, Robert Kaplan and David Norton jointly developed the Balanced Scorecard, which is now widely used by domestic and foreign corporations and public sector and non-profit organizations in some countries. Based on the characteristics of trade union financial work, this paper proposes a performance management evaluation system based on Balanced Scorecard, which not only can make up for the deficiency of traditional performance management evaluation method, but also has positive significance for the realization of the goal of trade union financial work. Safeguarding the lawful return of employees according to law is the basic social function of trade unions. The financial work of trade unions should provide a reliable material guarantee for the fulfillment of various social functions by the trade unions so that the limited funds can exert their utmost utility. In order to realize the performance target, the trade union finance should establish a scientific and standardized financial management system, and learn more about and apply new management methods while constantly improving its management philosophy. Balanced scorecard since its inception in 1992, in the country