The Research On The Balanced Scorecard Application To The Basic Customs' Performance Evaluation

In recent years, with the rapid development of international trade and the China's economy, the function and status of customs in managing the national economic are elevated . Facing the new situation, constructing the scientific and efficient internal management system, making great efforts to enhance the inner quality of the cadres, improving the efficiency and effectiveness of customs supervision, becoming an important task for customs . Performance evaluation become a new way to solve the main contradiction in the internal management of customs.This article retrospects the performance evaluation and analysis the basic theory of current four kinds of popular performance evaluation methods and focuses on the theoretical framework and characteristics of the balanced scorecard . Taking weihai customs as an example, analysised the current situation of basic customs'evaluation work, proved the possibility of using this system. On the basic of the recent situation of customs, this article designed the scorecard system from four perspective such as :set the customer, internal process, learning,growth and financial. In the internal of these four angles ,the system designed the results index and the driving factors index and formed a series of causality chain and made each index linked with the main function of the grass-roots customs. After the design of the balanced scorecard, it was put into effect in the departments of customs . Taking the clearance section office as example, the balanced scorecard strategic and the corresponding measure,calculation formula are set up . According to the experience ,set up a weighting index and formed a comparatively complete department for the balanced scorecard,provided a relatively complete system for the basic customs on the balanced scorecard performance evaluation of the department. This article also researched how to frame an effective implementation in the grass-roots customs.This article put forward the performance evaluation models of the basic customs department. The model of evaluating the deparment as a unit is different from the model of evaluating the civil servant individual performance. This model has strong theoretical sophistication, scientific validity, specific aim and feasibility and be perfected and sublimated by leadership. It will improve the efficiency and effectiveness of grassroots customs' working and improve the scientific and effective of basic human resource management and organizational strategy management ,dissolve the the contradiction between the existing arduous long-term supervision and provide a feasible and effective approach to the customs. The article has a certain reference significance for the performance evaluation work innovation.