| Robert G. Eccles issued an thesis whose name is the performance measurement manifesto in 《Harvard business revie》 in 1991, this thesis put forward that every corporation must design his performance evaluation system again in 5 years. In fact , not only profit organizations but also non-profit organizations are all faced the threat of survival. One of the important reasons is that market had changed from seller market to buyer market, which is guided by demands. Different kinds of demands and the improvement of law ideology made the public get across that they should share high-level service. This made the public organizations who supplied public products change their management concept at once and conduct advanced management methods to meet public' s needs. Tax organs are one kind of public organizations. Faced this kind of new situation, new environment and new task, tax organs took some methods to improve management, but target management the tax organs used still had some problems and tax organs did not find a much more reasonable evaluation system to evaluate their performance. This thesis thought that BSC a comprehensive evaluation system through analysing and assessing several performance evaluation methods and the theory accomplishment of performance evaluation. BSC is a strategy evaluation whose research centre is organization strategic target and means is the chains of cause and effect. This system can change the task and decision to targets and indexes and evaluate comprehensively the performance of organizations from four aspects: financial aspect, clients aspect, study and grow aspect. It evaluates performance of organizations from every aspects and considers the needs of long-term benefit & short-term benefit, accounting base & market base, financial base & non-financial base, absolute indexes & relative indexes. So this thesis will establish performance evaluation system on the base of BSC in tax organs.The main content is divided into five parts. The first part named the theory review of performance evaluation system. In this part, we will introduce the present research situation of performance evaluation theory and main theory results. The research of this thesis should be established on the base of these theories. In addition, we will introduce several performance evaluation methods and make our aim at BSC through assessing these methods. The second part named the present situation and problems analyse of performance evaluation in tax organs. We will point out the main target the new performance evaluation system should realize by introducing briefly the history background and course of reform in performance management of tax organs and analysing the problems of target management partial tax organs uses now. The third part named theestablishment of performance evaluation system in tax organs. This is the main part of thesis. In this part, thesis introduces briefly the main content of BSC and then designs the indexes complying with the characteristics for four aspects: financial aspect, taxpayers aspect, internal management resembling aspect, study and grow aspect. The fourth part named the compliment of performance evaluation system in tax organs-a model. In this part, the thesis will choose two departments undera locality tax organ in some region to establish the model, then use AHP process the data and achieve the relative evaluation result in order to explain how to use the performance evaluation system established in thesis. The fifth part is the conclusion part. In this part, we summarized our research first and then put forward some advices for the compliment of BSC in tax organs in order to guide the practice better. We think that BSC can comply with the characteristics of non-profit organizations through researching. Just as the inventor, Kaplan and Norton, says that BSC will has much better effect in the non-profit organizations. The practice of overseas can prove this point, too. We hope that the research can guide and promote organizations to make...
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