Research On Improvement Of Tax Department Performance Evaluation System Under Balanced Score Card

Performance Evaluation is the core content of performance management.With the Third Plenary Session of the 18 th CPC Central Committee clearly proposing "promoting government performance management,building a service-oriented government" and the reform of the taxation department in recent years,the existing performance evaluation system can no longer meet the requirements of local taxation departments to effectively implement performance management.From a global perspective,the balanced scorecard theory has been effectively used in the performance evaluation and management of government departments in other countries.In this context,strengthening the improvement and innovation of tax department performance evaluation and effectively promoting the implementation of“general performance management” of the taxation department are important issues in the current local taxation departments in China.This study takes the balanced scorecard as the basic framework,based on the government performance evaluation theory,and under the background of the full implementation of performance management by the taxation department,the Shaoxing City Taxation Bureau is a typical case to evaluate the performance of the local taxation department under the balanced scorecard.Improve the problem for research.In the research process,this paper uses a variety of research methods such as literature research method,theoretical analysis method,case analysis method,interview research method.Firstly,this study defines the related concepts of this paper through literature research.At the same time,it systematically analyzes and introduces the core theory of this paper,the balanced scorecard theory,and discusses the applicability of the balanced scorecard in the performance evaluation of tax system.Secondly,combined with the history of China's tax system performance management,this paper briefly introduces the performance evaluation of Shaoxing City Taxation Bureau,and summarizes the problems existing in the performance evaluation of the Bureau by the balanced scorecard theory.Thirdly,according to the basic theory of balanced scorecard,combined with the reality of performance management of Shaoxing Taxation Bureau,the performance strategy target decomposition and index setting are completed,and the analytic hierarchy process is used to determine the index weight.Finally,the application preparation work and key points of Shaoxing City Taxation Bureau using the balanced scorecard for performance evaluation are summarized and elaborated.With the development of China's economy,the performance evaluation level of the taxation department has been increasingly concerned by the society.Therefore,establishing a sound,scientific and efficient performance evaluation system in the taxation department can not only continuously improve the efficiency of the tax authorities themselves,but also Regulate the macro economy and promote the rapid and rapid development of the economy.