A Study On The Performance Evaluation For The Grass-roots Tax Department Based On Balanced Scorecard

As a national public management organization, tax department has two major functions: one is providing strong guarantee for government financial revenue, income distribution and macro-control by organizing revenue; the other is strengthening revenue collection and management, tax management according to law, creating good environment for tax-payment, accelerating national economy's healthy growth. Its service quality directly relates with government image, its level of management directly affects government financial revenue, at the same time, its level of law enforcement also represents national civilization degree. Grass-roots tax department plays a very important role in gathering wealth for the nation. It is the foundation of all tax work. Strengthening scientific and specialized performance evaluation in grass-roots tax department has great practical significance for realizing tax department functions and achieving the goal of constructing a service tax department.Tax department performance evaluation is still at starting stage in China, whether in quality evaluation of revenue collection and management or responsibility of tax law enforcement evaluation, tax department evaluation is still paused in yearly evaluation and gradation is often made by higher authority department to subordinate department, rarely a full-view evaluation. Evaluation only emphasizes tax collection-and-management and law enforcement, gives less consideration to improving service quality and satisfaction of tax payer. This thesis combines the author's experience of grass-roots tax work, uses public management knowledge, from performance perspective, explores a new concept about grass-roots tax department performance evaluation with the Balanced Score card that suits Chinese national conditions and makes a beneficial exploration for the Balanced Score card application in China's public department.Guided by new public management theory, public choice theory and performance evaluation management theory, this thesis mainly uses model analysis method and positive analysis method, quantitative analysis model and qualitative analysis model, comprehends multi-subject knowledge of public management, statistics science, operational research, information science, and so on. This thesis gives a systematic and profound research on grass-roots tax department performance evaluation system. It also puts forward some innovative arguments and perspectives to some degree.The whole thesis contains six major parts including introduction and conclusion.Introduction part explains background, significance and content of the research, briefly introduces domestic and foreign government department performance evaluation theory and practice. The first part analyzes grass-roots tax department performance status quo and existing problems, introduces current grass-roots tax department performance evaluation model, and points out main problems that the new performance evaluation system will be able to solve, which is the start point of this thesis.The second part is about construction of grass-roots tax department performance evaluation system. Firstly, it introduces the Balanced Scorecard, and then determines its strategic target according to organization establishment and function, divides the target and establishes the corresponding performance evaluation indicators from the following four aspects: finance, tax-payer, internal transaction processing, learning and improving, finally establishes the grass-roots tax department Balanced Score card.The third part is about overall quantitative evaluation on grass-roots tax department performance. Firstly, it uses the Analytical Hierarchy Process to determine various indicators' weight; then it expounds every indicator's evaluation method, data source and performance standard; finally with the weighted average method, it gives gradation to evaluated object.The fourth part is about performance evaluation practice on grass-roots tax department. Taking eight subordinate grass-roots tax departments as the research objects that in the National Tax Bureau of Enshi Autonomous Prefecture, Hubei Province, this thesis uses established performance evaluation system and evaluation method to evaluate the 2006 annual performance of them. It explains how to apply the established performance evaluation system and its feasibility.The conclusion summarizes the research and proposes some suggestions on application of the Balanced Score card in grass-roots tax department, in order to guide practice better.This thesis has the following innovations: Firstly, the thesis expands grass-roots tax department performance management to a new research field from the view of public management. Secondly, research technique innovations. This thesis combines case analysis and practical investigation based on model research, and explains this thesis's conclusion more powerfully and more vividly with the quantitative analysis method. Thirdly, application innovations. This thesis introduces the Balanced Score card into grass-roots tax department performance evaluation system, which is combined with analytical hierarchy process, fuzzy synthetic evaluation method, weighted average method, designs reasonable grass-roots tax department performance evaluation system, and obtains scientific performance evaluation result. Fourthly, indicator designing innovations. This thesis applies the Balanced Scorecard into grass-roots tax department, and aims at grass-roots tax department's current situation, designs a series of indicator system. Fifthly, automated processing can be realized with computer program EXCEL on questionnaire result dealing, analytical hierarchy process, fuzzy synthetic evaluation method and so on. This makes a beneficial exploration on grass-roots tax department performance evaluation informationization.