Performance Evaluation Research Based On BSC In Grass-roots Tax Departments

With the deepening of Chinese government’s reform and promotion, theperformance evaluation as a kind of management concept and management methods,researched and used widely by the public sectors. As an important economicmanagement department and administrative law enforcement of local government, Zlocal taxation bureau faced by the functions from enforcement to service to changethe process. In this process, it used concept of performance appraisal to Z localtaxation work assessment, and timely adjusted the specific assessment indicators andrefinement. But overall, the limitations of current performance appraisal mode stillexist. It is a single evaluation way, limited to the superior to the lower assessment.Evaluation indexes focus on organizational income. And neglect from aspects of thetaxpayer satisfaction to conduct a comprehensive consideration of the agency workperformance. The assessment result is lack of comprehensive and scientific, also doesnot match with its guiding ideology.In this paper, the Z Local Taxation Bureau as the research object, the public sectorperformance evaluation as the research content, by comparing the current taxdepartment performance evaluation method to find defects. On this basis, theintroduction of the balanced scorecard theory and builds the basic framework ofperformance evaluation system. It finds a way for the Z Local Taxation Bureau tostrengthen management and improve service quality. It also works for the BalancedScorecard theory explorations in the use of Chinese grass-roots tax departments.