| Since the 19th National Congress of the Communist Party of China,tax departments have fulfilled their duties and responsibilities,and made tax work give full play to their functions.According to the requirements of "comprehensively promoting performance management",the State Administration of Taxation starts from the members of the team,leads the whole tax team,and promotes the implementation of performance management to improve the quality and efficiency of work.Since the tax department began to implement performance management,the complete closed-loop of "strategy target implementation evaluation reward and punishment improvement" has been created.It pays attention to the internal scientificity,makes the work more targeted and makes the implementation effect present good.However,in order to make the tax work to a higher level,it is necessary to provide more effective mechanisms and powerful guarantee to promote tax collection and treatment Modernization.This paper combs the research background,purpose and significance,summarizes the research status at home and abroad by collecting literature,clarifies research ideas,establishes research methods and obtains clear research contents.Then,it briefly introduces the concepts of performance management and balanced scorecard,and expounds the current performance management status of H tax bureau from four aspects: strategic objectives,index content,evaluation process and application of results.In view of the influencing factors of performance management in H tax bureau,questionnaire survey and interviews with specific objects were adopted,and the existing problems were found,such as unclear understanding of performance management,unscientific index compilation,formalization of performance evaluation process,etc.,and the causes of the problems were analyzed one by one.The goal,principle and method of optimizing scheme design are put forward,and the index system and evaluation system are optimized based on the balanced scorecard theory.Finally,taking how to improve the performance management of H tax bureau as the core argument of this paper,this paper puts forward some safeguard measures to improve the performance management,such as establishing and perfecting the relevant system of performance management,publicizing the culture of performance management,broadening the application scope of performance management,setting up the performance index system reasonably,making the performance feedback scientific and regularizing the supervision mechanism. |