The Performance Management Research In C-Local Taxation Bureau Based On The Balanced Score Card

General Secretary Xi Jinping put forward the concept of “comprehensively implementing performance management” in the report of the 19 th National Congress of the Communist Party.“The Decision of the Central Committee of the Communist Party of China on Deepening the Reform of the Party and State Institutions” reviewed and approved at the Third Plenary Session of the 19 th CPC Central Committee further put forward that "well define responsibility,strictly implement performance management and administrative accountability,strengthen daily work appraisal,establish and improve reward and punishment system ",brought performance management to the significant agenda of optimizing government agency setup and function deployment.The taxation system is taking the lead in implementing performance management nationwide,and has got a series of experiences and achievements.However,there are still some problems in taxation system's performance management,such as unclear strategic orientation,weak basic environment and inadequate incentive function.Therefore it becomes increasingly urgent to further optimize and complete the performance management system.This article holds the opinion that the balanced score method is more suitable for taxation system performance management by adopting literature review method.The author sets Local Taxation Bureau of C city as the research object and has conducted an in-depth study of its performance appraisal system.This article offers a glimpse of the development of its performance management,analyzes the current status of its performance appraisal,and points out the problems of Local Taxation Bureau of C city,and focuses on the study of “indicator design”.Based on the concept of “comprehensive coverage and joint management” and the principle of “focusing on the overall situation,streamlining the indicators,grasping the key points and fanning out from a point to an area”,this article restructures the performance appraisal system of the Local Taxation Bureau of C city by applying balanced score method,re-optimizes the performance appraisal indicators in four dimensions including finance,customer,internal process and learning and growth.The optimized performance management indicator system of the Local Taxation Bureau of C city is more concise,efficient,focused and practical.It contributes a lot in enhancing the principle of responsibility in promoting tax reform,tax service,quality management and personnel management.The Local Taxation Bureau of C city is a microcosm of the national government departments.This article presents a panoramic view of its performance appraisal indicator,promotes the communication between government and the public,improves the transparency of government operations,and deepens public's knowledge and understanding of the government,which complies with the requirement to build a service-oriented and transparent government.Meanwhile,this article conducts an in-depth analysis of performance management by studying the performance management of the Local Taxation Bureau of C city.It sheds some light on the policy making and decision reference in the aspects of completing administrative departments performance management system,accelerating transformation of government functions and improving administrative efficiency and public service effectiveness.