Study On The Performance Index System Optimization And Application Of Local Taxation Bureau Of A District In Chongqing

Government performance management is the core of government management,which is the core of government management.Performance management is a kind of management idea and method,which runs through the whole process of the tax department.District tax department to carry out performance management to enhance the credibility,make the social parties to effective supervision and evaluation of tax departments to perform their duties;to improve the execution of various functions to ensure high efficiency,low cost and high quality to complete the tax work;to strengthen self construction of the honest and efficiency;to standardize law enforcement activities to ensure the enforcement of tax law,institutionalized,standardized and transparent;is conducive to the unity of the employees and the organization coordination goals,to achieve win-win development of organizations and individualsAfter the two years of exploration and practice,the Local Taxation Bureau of Chongqing A district began to implement performance management in October 2014.there are many problems wait to be solved in the process of performance management.Mainly reflected in the organization's strategic objectives are not set,with the goal of simple summary of the functional departments of the organization's overall goal.The weight of the performance index system is set according to the functional department,which can not reflect the priority and importance of the index.The index scoring method is relatively single,mainly based on deduct points.At the same time,there are many problems in the construction of the system of performance management.In this thesis,based on the performance management practice of A District Local Taxation Bureau in recent three years,through the analysis of the organization,process,result and data of performance management.Focus on the problems of performance indicators system,targeted to optimize the index system.By analyzing and setting up the strategic objectives of the organization,the strategic map is used to describe the logical relationships among the major indexes.Based on the framework of Balanced Scorecard,the index of the balanced scorecard is connected with the strategic goal of the organization.Five steps of transformation,self checking,adjustment,evaluation and accumulation were used to optimize the weights.The balanced scorecard is a management system and control system,therefore,combined with the characteristics of China's administrative organs,in addition to the 4 aspects of the balanced scorecard,increase security and internal control indicators,security organizations operating on the right track,so as to achieve the strategic objectives of the organization.In addition to the optimization of the index system,this thesis discusses the use of performance pay incentive.Through the research,the district tax authorities to form a strategic management mode innovation.Namely: the strategic target decomposition formation performance indicators with the balanced scorecard,strategic path planning strategy map,using the method of performance management to promote organization along the right path to achieve the expected goals,set the security and control indicators to ensure the tax authority's honest,treat tax in accordance with the law,the use of effective incentive pay for performance.