Research Of The Tax Authorities Based On The Balanced Scorecard (BSC) Performance Appraisal System

When we enter the new century which contains a booming knowledge economics, accompanies by the market's direction shift from Seller's market to buyer's market which orientation determined by customers. As well as the verity of customers' demands, the people's legal consciousness is improving every day. Make the survival threat which locates in profit corporate, today also effects non-profit department, (includes government's publicly administration management departments, publicly business departments and those non-profit organizations which intermediate between governments and corporations).especially for the publicly administration management departments, which mainly provide the service. The intangible pressures which comes from the multitude causes them gradually have the sense of providing more full catering service to the multitude who now is a customer also is a tax payer. In order to fill the publics' requirements, they have to improve the existed conception of management and also introduce advanced methods of management aiming at reach a higher organization performance.The tax authority is one of the publicly administration management departments, they have shaped a performance appraisal system which regards the objective management as a center, although this method has experienced several reformations about tax paying and tax collection system from the foundation of the People's Republic of China, however, this officially adopted system also has many leaks and problems, even drives the result leads away from government's intended purpose, which was depended on performance appraisal to accelerate organizations' development. Not mention to meets the new requirements come from pubic that our tax authority should have a more outstanding efficient and effective on public administration affairs. Face the new situation, new environment and the new assignment, this paper gives a concrete generalization and summary from the existed theory achievements of performance, performance appraisal and the performance management about the publicly administration management departments, poses a new system which brings the balance score card (BSC) into tax authority's performance appraisal, and gives a detailed analysis on its practice possibility. BSC is a strategic index synthesis appraises system which regards the organization's strategic goal as a center and uses the cause-result as an analytical method. This system can transfer the task and decision into detailed goal and appraisable index, surveying from...