Research On The Performance Evaluation System Of Modern Tax Collection And Management Based On Balanced Scorecard

Performance evaluation of tax collection and administration of our country is still in its inf ancy,not f orm a scientif ic performance evaluation index system,a number of factors s till restrict the collection and management to raise the level of performance evaluation of the perform ance evaluation methods,evaluation index is not sound,only pay attention to economic benefits,ignore the social effect index,especially the lack of com plete and scie ntific performance evaluation system of collection and m anagement.Basic goals through the surrounding modern tax collection and administration system of "two raise two lower" strategy,the balanced scorecard into the modern m anagement of tax collection and adm inistration performance evaluation in our country,by se tting up suitable fo r tax collection and administration of the balanced scorecar d four dimensions,and to give the corresponding weights of each dimension of guideline values,establish the feasible evaluation system of tax collection and administration,to raise the scientific nature of the modern tax collection perform ance management has im portant practical significance.The introduction introduces the background and research significance of this writing,on the basis of literature research at home and abroad,summarizes the main content of this paper to study and introduces the research methods and research ideas,at the same time puts forward the innovations and shortcomings of thesis.The second part is the balanced s corecard and overview of the basic theory of perform ance evaluation of tax collection and adm inistration.Introduces th e theories of the balanced scorecard fram ework,including its basic principle and the core concept.Introduces the perform ance evaluation theo ry,tax collection and m anagement and elaborates on connotation and function of performance,evaluation system and the principle and the meaning of tax collection and administration performance.The third part introduces the building of modern necessity and f easibility of the evaluation system for tax collection and administration.On the basis of this paper expounds the balanced scorecard and the meaning of modern tax collection and administration.The fourth part mainly introduced based on th e balanced scorecard to build the specific content of the perform ance evaluation system of modern tax c ollection and administration,including its basic fram ework,specific indexes and weights and evaluation way.In th e concrete index and weight at the sam e time illustrates the financial dimension,dimension of the inte rnal management,learning and growth dimension and taxpayers dim ension performance evaluation.Application and tax collection and administration of the balan ced scorecard performance evaluation,the main use of literature analysis,normative analysis and the combination of qualitative and quantitative methods.Research results to improve the efficiency of tax collection and management work,coordinate the relationship between tax authorities and the tax payment main body,promote the national tax work actively and orderly is of great significance.