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

In recent years,performance management has received increasing attention from government agencies in various countries.In the Third Plenary Session of the 18 th CPC Central Committee,the party pointed out that the government needs to change to a service-oriented government,thus emphasizing the importance of performance management.Under the party’s call,the tax system has begun to continuously promote the development of performance management.If local tax departments are to effectively implement performance management,the existing performance evaluation system cannot meet the needs.Looking at the global scope,the performance evaluation and management of government departments in other countries are already effectively using the balanced scorecard theory.In the current situation,it is imminent to improve and innovate the performance evaluation of the taxation department.The important issue that needs to be solved before the local taxation departments in China is how to effectively promote the implementation of the "total performance management" of the taxation department.This study is based on the performance evaluation and improvement of the local tax department represented by the Tax Bureau of Luxi County as a typical case.The theoretical basis is to complete the theory of government performance evaluation.Under the current situation of the tax department,the balance score card is the basic.The framework explores how to fully implement performance management analysis.In the performance evaluation research work,this paper mainly uses the following methods: theoretical research method,field investigation method,literature research method and case analysis method.First,the definition of related concepts in this paper during the research conducted this time was carried out through relevant literature,and the core theory of the balanced score card theory in this paper was systematically analyzed and introduced.Whether it is appropriate to use a balanced score card.Second,a brief introduction to the current performance evaluation of the Tax Bureau of Luxi County.By understanding the past experience of the performance management of the tax system in our country,we can summarize the possible and possible emergences of the Bureau ’s balanced scorecard theory after it is applied to performance evaluation.Third,to understand and analyze the deficiencies and difficulties in the performance management of Luxi County Taxation Bureau,rely onthe basic theory of balanced scorecards to set performance indicators and decompose performance strategic goals,and use AHP to determine indicator weights.Fourth,the main points and preparations of the performance evaluation behavior of Luxi County Taxation Bureau in the process of using the balanced score card are described and summarized.Due to the rapid development of the economy after the reform and opening up,the society has also paid more attention to how the tax authorities perform performance evaluations and evaluation results.Therefore,the tax system needs to be adapted to the development of the situation and a sound performance evaluation system must be completed and improved as soon as possible.This allows tax authorities to continuously improve their work efficiency during the work process,and at the same time can promote the development of the macro economy in a faster and better direction.