Research On The Performance Evaluation Of Customs Revenue In The Waigaoqiao Free Trade Zone Based On Balanced Scorecard

Along with the rapid development of our society,the transformation and upgrading of economic system,and the new public management movement concept influence to our government reform,more and more people have realized the importance of government performance evaluation.Over the years,scholars at home and abroad have made in-depth research on how to evaluate the performance of government departments scientifically,and have carried out a lot of practical exploration in the process of the government’s actual operation.As a national agency for supervision and management of import and export of goods,customs also experienced from law enforcement in the past to the"gatekeeper"and"service" process in the present.From the revenue point of view,the main concern of the customs was the revenue amount,and now the importance of scientific and reasonable taxation to the promotion of foreign trade development and optimization of domestic economic environment has been extensively recognized.It is a very effective way to use performance evaluation to command and guide the scientific,reasonable and sustainable development of customs revenue.Carrying out performance evaluation in customs work is not only the requirement of the transformation of government functions,but also the urgent need of the customs’ own development.Use the work of customs revenue as a starting point,taking the customs of Shanghai Waigaoqiao Free Trade Zone as an example,aiming at the shortcomings of existing tax collection performance evaluation system,discusses the feasibility and significance of Balanced Scorecard in the performance evaluation of revenue.And the application of advanced concept of the balanced scorecard,first determine the mission,values,vision,strategy of Waigaoqiao Free Trade Zone’ s customs revenue;then from the four dimensions:tax,the taxpayer,internal business process,and the growth of learning,to select scientific evaluation index;then analysis to quantitative weighing of each index in the evaluation system with the analytic hierarchy process;finally construct a set of evaluation index system based on Balanced Scorecard of Waigaoqiao Free Trade Zone’ s customs revenue work performance.In view of the characteristics of Shanghai Waigaoqiao Free Trade Zone,the author hopes to conduct a theoretically beneficial research on how to conduct revenue collection and management in a scientific and reasonable way.