Research On The Optimization Of Performance Evaluation Of Z City Tax Authorities Under The Combination Of State And Local Tax

Under the background of building a service-oriented government,Z City has merged the state and local tax authorities under the guidance of the state and provincial tax bureaus.The higher authorities require that the performance indicators of the service-oriented government should not be affected,and the service level of the former state and local tax bureaus should be set higher goals.However,many local tax authorities,including Z City,have encountered various problems in the aspects of team culture integration,performance appraisal index system integration,team development,tax professionals construction and so on.As a practical subject,performance management has been widely used in the field of enterprise management and achieved good results,including BSC,KPI,MBO,360 degree performance appraisal method and so on.It is a common performance appraisal method in the enterprise circle and plays an important role in the team building,performance improvement and standardized development of the enterprise.This paper mainly adopts the balanced scorecard method,taking into account the strategic and balanced characteristics of the public sector.Based on the analysis of various problems in the process of the merger of state and local taxes in Z City,under the guidance and specification of the relevant personnel performance appraisal system and implementation methods of the state and Guangdong provincial tax bureaus,this paper uses research materials,interviews with some professionals,and uses the research method of combining empirical research and theoretical guidance to analyze the problems existing in the performance management of tax authorities in Z city The reason is that the concept of performance management deviates,the evaluation effect of evaluation results is not ideal,and the design of performance index system is not scientific.Based on the balanced scorecard method as the main theoretical basis,this paper puts forward some optimization suggestions for the performance management of Z City Tax Bureau:(1)do a good job in the basic work of the performance appraisal system,establish a wide range of performance appraisal culture,and establish a correct concept of performance;(2)strengthen the ability construction of Z City tax authorities civil servants,and improve the overall service level of civil servants;(3)improve the performance management system based on Balanced Scorecard Card method of performance management index system,improve the quality of performance appraisal and enhance the effect of performance management.It is hoped that the results of this study can provide ideas and reference for the performance management reform of tax bureaus at the same level in China.