Research On Performance Evaluation Of Changchun City National Tax Inspection Bureau Based On Balanced Scorecard

With the development of social progress, coupled with improving demand anddiversification of the legal awareness of the general public, the work method ofvarious public sector, government, public administration institutions and a variety ofgovernment and corporate profit organization, especially the public administrationwhose main work is the provision of public services and public goods must beadjusted to meet the need of society and the public.The IRS (Internal Revenue Service) is an important government departments,its performance directly affects the overall performance of the government. The taxaudit department is the most important part of the IRS, and its effectively functionalrole directly determines the work results of the entire IRS. The tax audit departmentpromotes the stable development of socialist market economy and the orderlyoperation, and ensures the effective use of tax and financial functions of economicregulation functions. To get the role of the tax audit department, it is necessary toestablish a viable performance evaluation system; to promote the functions of taxaudit system has been the greatest play.Firstly, the basic theory of performance and Balanced Scorecard were studied inthe paper. On this basis, the relationship between the four dimensions of theBalanced Scorecard has been analysis in-depth, and the application in enterprisesand public sector departments were explained. Secondly, the performance evaluationprocess of tax audit department was introduced and the characteristics andperformance evaluation of the existing tax audit department of Changchun wasanalyzed. Followed, the paper demonstrates the feasibility of applying the BalancedScorecard in the performance evaluation of tax audit department of Changchun,establishes the framework of performance evaluation for tax audit department ofChangchun. In the end, the paper discusses the issues in the premise and the questions thatmay be encountered of implementation of performance evaluation based on theBalanced Scorecard of tax audit department of Changchun, and givesrecommendations.The paper not only establish an effective performance appraisal which canmade useful work for the National Tax Audit Bureau of Changchun City, butalso for the public sector to improve the quality of service performance improvementand provide references.