A Research On Improving The Performance Appraisal System Of China’s Local Taxation Departments

In the late1990s, with the economic system reform and rapid economicdevelopment in our country, social economic relationship is undergoing significantchanges, and civil rights consciousness is more and more high. The citizen requesthigh quality and high efficiency government service as soon as they fulfill their taxobligations. Under such external pressure, many local governments have introducedperformance management into government administration reform, in order to meet thesocial requirements and find effective methods to establish service and performancegovernment. As an important national administrative department, the managementlevel of the tax department directly affects national finance income, and the servicequality directly affects the image of the government in public. Especially for the taxdepartment in county level, this effect is particularly prominent and implementingperformance management is becoming more and more important and urgent.Currently, many local tax departments in our country have tried the performanceappraisal by theoretical research and practice, but the results are often unsatisfactory,resulting in a large number of manpower, material resources waste. Integratingworking experience and basic practice, referencing domestic and foreign advancedtechnology, and utilizing the public management theory, this thesis tries to introducethe balanced scorecard to improve the performance management system of taxdepartments, improve the performance management level, and find useful explorationfor the integration of the balanced scorecard and government performancemanagement. This thesis is divided into three parts. The first part includes the definition ofperformance concept, the analysis of relevant theories and research status, and theprinciples of balanced scorecard. The second part takes performance appraisal of localtaxation bureau in Jilin City as an example to carry out the investigation and analyzethe existing problems. In order to solve the problems found in the study, the third partintroduces the balanced scorecard principle and makes further improvements to theperformance appraisal scheme.This thesis establishes performance appraisal scheme for the tax department withthe literature research method, case study method, and questionnaire and on-the-spotinvestigation method. According to the characteristics of tax department, the balancedscorecard principle has been utilized to re-set the performance assessment index andprovide a new idea for the performance appraisal system establishment in taxdepartment.