정부투자기관의 BSC도입 및 결과활용이 조직성과에 미치는 영향

Accordingly, this study was intended to present factors which should be considered for the execution of the performance reward system by an empirical analysis of the effect of BSC introduction and operation which extends to all public sectors through analyzing the BSC introduction effect of government-invested enterprise that introduced BSC leadingly in the public sector. For derived variables, the results from 1995 to 2006 were collected through the government-invested organization's management report of 1995∼2006, website, accounting statement, and the public enterprise's creative management system website. Collected data were analyzed with t-test and Pooled OLS by using a panel data set through a cross-sectional data from 1995 to 2006. Based on the analysis result of the study, because BSC introduction and utilization could have the positive influence on the performance of public organization, a necessity of performance management by BSC could be confirmed in the public sector. Through BSC result utilization as an attractive management measures, the organization's performance improvement can be facilitated, and the officer's performance reward system can contribute to the organization's otion, a necesspty of performprovement by arousing the government-invested enterprise's responsibility management and creative entrepreneurial spirit.