Research On Optimizing The Performance Management Of Government Departments Based On Balanced Scorecard

The report of the 19 th National Congress of the Communist Party of China in 2017 proposed that "the full implementation of performance management." The Third Plenary Session of the 19 th CPC Central Committee in 2018 reviewed and passed the "Decision of the CPC Central Committee on Deepening the Reform of the Party and State Institutions",further clearly stating that "clear responsibilities,strict performance management and administrative accountability,strengthen daily work assessment,establish and improve awards "A system of good punishment and inferiority" raises performance management to an unprecedented level.Performance management has become an important way and effective tool to deepen government system reform,innovate government management methods,and improve government credibility and execution.It is an inevitable requirement to promote the modernization of government governance.Since the tax system began to implement performance management in 2014,it has achieved a series of experiences and results in recent years.However,in the new era of socialism with Chinese characteristics,there are still existing performance management issues in the tax system such as the disconnection of the performance management system from strategic objectives and the setting of performance indicators.The weights are not reasonable enough,the performance process management is not standardized,and the performance management incentive effect is not obvious.Therefore,how to optimize the performance management system of the tax system still has a long way to go.This paper summarizes related theories such as performance management and balanced scorecard by consulting a large number of related literatures,attempts to apply the theory of balanced scorecards to the performance management of the tax system,and uses the tax bureau of G city as an example for research and analysis.First,after researching the general situation of G City Taxation Bureau and the status of performance management,this paper analyzes the shortcomings of G City Taxation Bureau's performance management,and makes the feasibility and applicability of the balanced scorecard theory in G City Taxation Bureau's performance management.analysis.Based on this,based on the four basic dimensions of balanced scorecard finance,taxpayers,internal process management,learning and growth,a balanced scorecard index system for the performance management of the G city tax bureau was designed.Finally,it proposes safeguard measures and management suggestions for the problems that may exist in the implementation of the balanced scorecard performance management system of the G City Taxation Bureau and analyzes the optimization effects of the new performance management system.This article takes the performance management of the G city tax bureau as the research object,and the G city tax bureau is a small epitome of government departments.It conducts an in-depth analysis of its performance management system and builds an index system based on the balanced scorecard to improve the performance of government departments.The management mechanism,the scientific and standardized government performance management,and the improvement of government effectiveness have certain enlightenment and reference value.At the same time,it is hoped that new management concepts and methods can be introduced for the performance management of the tax system.