绩效评价属于行政事业单位管理的主要构成部分,有效的绩效考核既能够提高员工的工作积极性,同时也能够提高员工的职业素质,从而有利于行政事业单位各项目标的实现,因此,行政事业单位的相关管理人员越来越重视绩效评价的研究。文中针对于当前行政事业单位绩效考核中存在的主要问题,把平衡记分卡的原理应用到行政事业单位的预算绩效评价中,并且研究了行政事业单位如何运用平衡计分卡。 Performance evaluation is the main part of the management of administrative institutions, effective performance assessment can not only improve the enthusiasm of employees, but also can improve the professional quality of staff, which is conducive to the realization of the objectives of the administrative institutions, therefore, the administrative units The relevant managers pay more and more attention to the performance evaluation research. In this paper, according to the main problems existing in the performance evaluation of administrative units, this paper applies the principle of balanced scorecard to the budget performance evaluation of administrative units, and studies how the administrative units use balance score cards.