BSC의 관점에서 공기업의 성과평가 지표개선에 관한 연구

Improvement of the Performance Evaluation Indicators for Public Enterprises Based on the BSC

In this regards, the government has employed a performance evaluation system as a means of improving the effectiveness of public enterprises. However, this system is composed of mission oriented indicators and does not contain any evaluation indicators that reflect the characteristics of individual public enterprises. As such, this assessment system has not contributed to improving the effectiveness of public enterprises. This paper analyzes the possibility of applying the balanced score card (BSC) system being promoted by academia andthe industrial sector as an evaluation system for public enterprises. The analysis of public enterprises performance evaluation indicators based on the standpoint of the BSC system and the relevant weight given to each indicator, revealed that while the existing performance evaluation indicators were concentrated on internal perspective indicators, not much emphasis was placed on the financial perspective, customer perspective, and innovation & learning perspective indicators, and that the weight of each of these indicators was also quite low. Moreover, the results of the analysis of the financial statements of 13 public enterprises for 2002 and 2003 revealed a serious deficiencyin terms of their financial strength. The above results prove that in order to improve the effectiveness of public enterprises and enhance the suitability ofthe performance evaluation system, balanced performance evaluation indicators and weights should be developed using the BSC as the standard.