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Research On The Performance Evaluation Of Customs "bonded Routine Verification" Based On The Balanced Scorecard

Posted on:2019-11-05Degree:MasterType:Thesis
Country:ChinaCandidate:Y LiuFull Text:PDF
GTID:2439330572494955Subject:Accounting
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Since the reform and opening up,the Chinese Communist Party has always attached great importance to the construction of governing capability.The report released at our Party's 19th National Congress on the issue of governing capacity-building was expressed in this way:"Take strengthing the Party's long-term governance capacity and its advanced nature and purity as the main thrust;take enhancing the Party's political building as the overarching principle;take holding dear the Party's ideals,convictions and purpose as the underpinning;and take harnessing the whole Party's enthusiasm,initiative and Creativity as the focus of efforts."All our government work is carried out under the party's strong leadership.The relevant statements made by Premier Li Keqiang in the government work reports over the years also focus on the requirements of the 18th CPC National Congress and the 19th National Congress on the construction of governing capability.We do not need to go into details here.The Customs,as the national entry-exit supervision department,is an internal agency of the State Council.It is vertically managed by the Central Government and pays more attention to party leadership.It also places greater emphasis on vertical management awareness and directly conducts administrative law enforcement services for international and domestic exchanges.The construction of its ruling ability is not only related to the people's vital interests and the rise and fall of the great cause,but also directly affects our party's international image,so it is especially important.A government department,to enhance its ability to govern,effective and advanced performance management system is essential.At present,the government's performance management has become a hot topic in the field of public management research.In the past,the performance management methods and tools of various government departments in our country are mainly periodical assessment,target responsibility system,etc.In recent years,auditing systems and inspection systems have also played an increasingly important role as a supplement.However,on the whole,the government performance management in our country is still in the exploratory stage.A sound scientific performance management system has not yet been established in our country and the Customs is no exception.In fact,the customs work function is constantly adjusted in order to adapt to the all-round development of China's Opening-up.Therefore,the traditional Chinese government performance management model in the customs appears to be particularly unable to meet the actual demand,resulting in many problems in the customs work,such as the overlapping of duties,inefficiency and the unification of law enforcement.Therefore,the customs at all levels attach great importance to this issue in recent years and have conducted various explorations in varying degrees in this field.The key point of performance management is to build a scientific,complete,accurate and operational performance evaluation system.If the performance evaluation system is accurate and operable,it is not difficult to apply it to team management and job management.Due to the different working environments and tasks of local customs,it is difficult for us to establish a set of performance evaluation indicators which are universally applicable from the top to bottom and accomplish overnight.This paper argues that from the bottom up,all the grass-roots customs can design their performance evaluation index system in accordance with their own different work priorities.Based on this consideration,this paper attempts to build a performance evaluation index system based on the concept of Balanced scorecard in the work item of Kunshan customs bonded routine verification,which is for the reference of national customs and even national government departments.In terms of the structure of the thesis,this paper is mainly divided into three parts:1.Introduction to the theory and tools of government performance management,focusing on the introduction of the Balanced Scorecard;2.Introduction to the verification work of Kunshan Customs on bonded customs;3.Based on the concept of Balanced scorecard,the performance evaluation system is designed around the Kunshan customs bonded routine verification work.This paper holds that the management concept of Balanced Scorecard is more advanced and scientific in the existing performance management and performance evaluation tools,and it is applicable to all levels of government,especially the administrative law enforcement departments.Of course,between different local governments and different central government departments,and even between different departments of the same local government and affiliated institutions of the same central government department in different places,it is impossible to implement a set of performance evaluation index system across the board,even if it is based on the concept of Balanced Scorecard.So each grassroots unit can set its own performance evaluation index system for its key work projects according to its own work characteristics.In this paper,according to the practice of the Kunshan customs bonded routine verification,the Balance Scorecard Classic theory has been adjusted on the dimensions and indexes,and a set of performance evaluation Index system which is applicable to the Kunshan Customs bonded routine verification department has been developed by using the literature method and interview method synthetically.If it is used and further improved in practice,it will help our government to improve its ability to govern and help the Chinese Communist Party to organize the people throughout the country to realize the Chinese dream of the great rejuvenation of the Chinese nation.
Keywords/Search Tags:Government performance, Grass-roots customs, Bonded verification, Balanced Scorecard
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