Performance Evaluation Research Based On BSC In Grass-roots Tax Departments

The aim of modern government is to provide high-quality and highly effective service for citizens and society, the goal is to increase the administrative performance. Therefore as an effective management tool, the government performance evaluation attracts the widespread attention in the public administration. The tax authority is taken for the government economic functional department,its performance evaluation also becomes an important part of the government performance evaluation. At present,there are some questions in our country grass-roots tax department during the process of performance management, such as not making the focal points of the goal responsibility stand out, laying too much stress on the result rather than the process and the behavioral remarks, the assessment standard of big subjective randomness and lack relations, neglecting the importance of customers (taxpayers) in the performance management and so on. The purpose of this article is analyzing an performance evaluation method suitable for the work flow characteristics of grass-roots tax department, improving its management and enhancing service level.Part 1:first analyzes the present situation and problems in our grass-roots tax departments during the process of performance management, leads in the method of Balanced Scoring Card (BSC), and seeks the importance and the feasibility of carrying out the performance evaluation in the grass-roots tax departments.Part 2:benefits from the content and method of BSC , separately designs the corresponding target with the function characteristic of grass-roots tax organs from financial, the taxpayer, the internal management flow as well as study and grows, thus establishes the more complete performance evaluation system.Part 3:hree introduces models and carries on the positive analysis, makes decision on the multiobjective related to BSC, not only confirms that this system is a comprehensive measuring system, but also provides a model and guide for concrete implementation of the new designed performance evaluation system in the grass-roots tax departments.Performance evaluation method of BSC takes account of the long-term and short-term interests of the organization, consists of qualitative analysis andquantitative analysis, comprehensively inspects each aspect of the organization working. The article introduces this method into tax departments, on the one hand it enhances the internal management efficiency of tax departments, on the other hand it provides some references for its applications in the nonprofit organization.