The Research On The Performance Evaluation For C District Taxation Bureau Of Shanghai Based On Balanced Scorecard

To promote performance evaluations an important means to further improve the tax position, enhance the credibility and execution of the tax department. It is also the current focus of national tax system. C District Tax Bureau of Shanghai, as a grass-roots tax authority, bears a large amount of basic tax work. So currently, it is an important problem in C District Tax Bureau to evaluate the performance of subordinate departments comprehensively and scientifically, thus to improve the overall performance and to play a greater role in the region’s economic development. In this paper, the author chooses to work C district to the Inland Revenue Department Performance Evaluation Study of the title system. In this paper, the author choose to do the research of the performance evaluation system of C district Tax Bureau of Shanghai because it is not only beneficial to improve the working performance of C district tax bureau, but also conducive to the improvement of the tax department’s public image. This paper attempts to improve the grass-roots tax department performance evaluation index system and establish a set of comprehensive,feasible evaluation system of taxation department performance. And at the sametime, provides reference for the performance evaluation of other tax departments.This paper consists of six parts. The first part mainly outlines the background and significance of this dissertation, the theory and demonstration of government performance evaluation based on balanced scorecard at home and abroad as well as the research framework and methods.The second part mainly outlines the relevant concepts and theories of performance and performance evaluation. Then it introduced the development course, the main contents and basic characteristics of the balanced scorecard(BSC). On this basis, the paper analyzed the advantage of the balanced score card on performance measurement in the tax department.The third part reviews the development history of the grass-roots tax department performance evaluation in our country, and introduces in detail the current evaluation system of C District tax bureau. And concluded that this performance evaluation system has the following problems such as the evaluation subject is single, the performance is hard to quantify, the design is unreasonable, it only pays attention to immediate interests but not to the long-term development, it lacks the implementation of performance evaluation mechanism before, during and after the event, etc. On this basis, the paper studies the feasibility of introducing the Balanced Scorecard theory in the performance Evaluation of C District Tax Bureau.The fourth part introduces the experience of Shenzhen Municipal Bureau of State Taxation, Nanjing Municipal Bureau of Local Taxation and Qingdao Municipal Local Taxation Bureau HuangDao branch, and analyzed the experience reference to C District Tax Bureau.The fifth part makes clear the strategic objectives and priorities for the strategic objectives and priorities for the performance evaluation of C District Tax Bureau to achieve, then identified the key performance evaluation of C District Tax Bureau, which is "organization of tax revenue, Improving the publicsatisfaction, reducing the cost of collection, abiding by the rules of law enforcement and personal training". Afterwards, in view of this strategic goal,the paper constructs the index system concluding for dimensions of financial,customer, internal business processes, learning and growth, and determines the key evaluation index. Then it analyzes and designs how to carry out performance evaluation system better from three aspects such as advance propulsion, implementation, using things afterwards.The sixth part gives some prospects to the research outcome and points out the shortcomings in the research.