Application Research Of The Balanced Scorecard In Performance Management Of Lianyuan County National Taxation Bureau

The county tax authorities at the forefront of the national tax administration, are directly responsible for the actual work of tax administration. The county tax authorities’law enforcement capacity and their abilities of administration and service are directly related to the overall tax department image and overall ability. After several times changes of tax system and tax administration reform, the tax system has been basically formed which based on the performance management system. But many problems still exist. The county tax authorities should epically focus on management innovation to establish a set of effective management concept, mechanism and method, which is not only the situation and the requirements of the times, but also an urgent need for its own development and perfection of tax department.Facing to the new situation, the new environment and the new task, this paper apply to Balanced Scorecard into performance management on tax departments which original is applied to the performance management system of enterprises in the past to improve the performance.The balanced scorecard centers on the strategic objectives of the organizations, it can transfer the task and decision into specific objectives and evaluation indicators, then covers overall performance of the integrated management organization through four aspects, including finance, customer, internal business process, learning and growth. This paper also discusses the relevant content of "application of the Balanced Scorecard’s in performance management of the tax department." The overall framework of the system, the internal factors and the concrete index system are also involved in this paper. This paper also updates the basic model of "the Balanced Scorecard"accoding to the features of the tax department, which add two factors including "accountability" and "organizational ability". Then, based on the performance management situation of Lianyuan county national taxation Bureau with the balance scorecard, this paper designs a set of scientific, reasonable county-level tax department performance management index system, which scientifically and reasonable. In order to ensure the project construct smoothly, literature research, induction and deduction method and qualitative analysis three methods are mainly used to interpret the research results through different hierarchical structures such as theoretical summary, system analysis and corresponding in this paper. The new idea and method have been introduced in performance management for the basis of national tax departments, it opens up the frontier market in application, and the "accountability" and "organizational capability" dimension Indicators are increased in the Balanced Scorecard system, ultimately improved the theory of application in the basis of national tax departments.