A Study On The Performance Management For The Grassroots Tax Departments Based On BSC

Nowadays government departments to implement performance management become a trend,and is a common practice around the world,which is influenced widely by the thoughts of western new Public Management Movement trend.Its purpose is to promote the transformation of government functions,to innovative management,to improve the efficiency of government departments,to use limited public resources for providing better quality and efficient public services.The modern sense of performance management theory has gradually been introduced into our country since the 1990s.Governments at all levels have also begun to explore to improve work efficiency through the performance management tools.The CPC Central Committee and the State Council have repeatedly put forward new demands for advancing government performance management under the new situation.Under such a circumstance,Tax department to implement performance management is to thoroughly implement the requirements of the CPC Central Committee and the State Council,to continuedly conform Promoting the transformation of functions and Innovativing administrative approach to the trend,to service the overall situation.It meets the urgent need to comprehensively promote tax modernization.It is of great practical significance to promote the modernization of national governance system and governance capacity.It has been three years since the start of tax department performance management in 2014,and the performance management of the grassroots tax department has achieved good results.But there are still some urgent problems to be solved.To deal with these problems,this article use Balanced Scorecard Card as a tool to optimize the performance management of the grassroots tax departments with a case study of Baise Municipal Office.Sat.First of all,I analyze the current grassroots tax department performance management issues from the four dimensions,including financial dimension,customer dimension,internal operation dimension,learning and growth dimension.Then I analyze the root causes of the problem.At last,I take improving the performance appraisal index system of grassroots tax department as a breakthrough.I suggest plans around improving the efficiency of tax collection,improving taxpayer satisfaction,improving tax cadre satisfaction,optimizing the internal management process.I expect to play the role of "baton" in performance management,which helps to improve the quality and efficiency of tax work,to speed up the grassroots tax department towards the pace of tax modernization,to give full play to the tax in the national governance of the basic,pillar and security role.