Research On Performance Management Of Q City Tax Bureau Based On Balanced Scorecard

The tax department plays an important role in the country and society.The fiscal revenue of the country is directly related to the performance of the tax department.In 2013,the State Administration of Taxation gradually strengthened the performance management of tax departments.After so many years of development,it has gradually proposed a set of related performance management system.However,due to the short time of applying performance appraisal management in the tax department and the lack of research on performance management in the public sector of the government,there are still some deficiencies in the implementation of the details of performance management,such as the unscientific setting of appraisal indicators,the unfairness of personnel appraisal and so on.In 2018,the state promulgated the plan for deepening the reform of the party and state institutions,which clarifies the direction of the reform of the tax department and implements the social responsibility of the tax department,and puts forward higher requirements for the collection and management of social tax,the construction and assessment of the talent team of the tax department.Therefore,it is of great practical significance to establish a set of scientific,reasonable and effective performance appraisal management system based on the advanced performance management theory and experience of foreign countries and the actual situation of China’s tax authorities.This paper takes the current performance management of Q city tax bureau as the research object.Firstly,it introduces and studies the performance management research at home and abroad and the application of Balanced Scorecard,expounds the research content and research methods of the article,then explains the relevant theories,and then analyzes the current situation of performance management of Q city tax bureau,which is in line with the modern professional management of tax sources However,there is still a big gap in the performance management of the Bureau,and there are many problems,such as: pay attention to the results of performance and ignore the management process,superficial assessment,not forming a good communication mechanism,lack of initiative in the work of cadres,pay attention to post evaluation and ignore pre management and control,etc.Therefore,for the Bureau,we need to build a set of targeted and effective performance management system.On this basis,under the guidance of relevant performance management theories,this paper uses scientific research methods according to the research needs to comprehensively analyze the current performance management operation of Q Municipal Taxation Bureau.Through the optimized use of the balanced scorecard,the research and evaluation indexes are defined,and the corresponding weight is given to each index by the questionnaire survey method.The performance management of Q Municipal Taxation Bureau is analyzed in depth and comprehensively by the analytic hierarchy process This paper points out the existing problems,analyzes the causes of the problems,optimizes the four dimensions of the balanced scorecard,that is,financial dimension,taxpayer dimension,internal operation dimension and learning and growth dimension,and gives the follow-up measures to improve the performance management status of Q city tax bureau.