Based On The Balanced Scorecard Performance Evaluation Of The Basic Tax Authorities

Performance evaluation is an important component of performance management sector, strengthen performance evaluation in the China's grass-roots tax authorities, can understand more comprehensively about word situation of tax departments and the problems, which can facilitate the realization of the tax department scientific, institutionalized management, and enhance the quality of service tax department of the administration. At the same time, strengthening performance evaluation will help foster awareness of the service tax department, tax department create a good social image, thus contributing to establish a correct outlook on development and performance of concept. At present, there are a number of foreign public sector, non-profit organizations have already introduced the balanced scorecard, and have achieved certain effects. Although China non-governmental organizations, the public sector have begun to attach importance to the introduction of the balanced scorecard evaluation system, but its tax authorities at the grassroots level to try the case, and rare with a certain theoretical and practical significance.This paper is divided into four parts. The first part of the paper focuses on the background and significance, and reviewed studies about at home and abroad on performance management evaluation; the second paper describes the content and characteristics of performance evaluation, and China's grass-roots tax authority into the necessity and feasibility of performance evaluation. introduces of the balanced score card analyzes and analyzes demands and foundation of China's grass-roots tax authorities, and interperates its processes: Strategic decomposition, information collection and communication, generating department and individual scorecard, decomposition and quantitative index, performance evaluation, finally is implementing performance feedback. The third part is the empirical part about Y Zone, Changsha of Hunan Province Local Taxation Bureau, the paper determines the rent Board performance evaluation guiding principles, strategic goals for its subject to the balanced score card as the assessment tool, through the project team's efforts, the decomposition of indicators to the Inland Revenue Department and to financial, customer, internal processes and learning and growth for the dimension, re-established evaluation indicators, and the fourth quarter of 2009 conducted a performance assessment. The fourth part mainly analyses the basic situation of the performance evaluation of tax authorities, the existing problems and causes, and discussed from three aspects of the related countermeasures,including performance assessment of the main body of clear, development of key performance evaluation indicators system, using a reasonable method of performance evaluation, and rational use of performance assessment.