A Study On The Performance Evaluation For The Grass-roots Tax Department

The purpose of contemporary government is to provide high quality and effective service to citizen and society. Government Performance Evaluation as a effective management tool become a concern in public administration against the backdrop of our government strengthening the reform of administration management system, improving the efficiency of service to sep up a service-oriented government. As an economic function department of government, the performance evaluation of revenue department should be an importance part of performance evaluation of government. Actually, the performance evaluation is a two-edged sword:it could develop the organization if we use it properly but will bring more problems and lead to unexpected result when we act improperly. How to implement performance evaluation in revenue department by use of performance evaluation theory in public department, that will be is a valuable work to research deeply.Firstly, this thesis expounds the background, contents and function of government performance evaluation, current situation and main problems of government performance evaluation at home and abroad. Secondly, the thesis analyze our grassroots revenue department'structure, work functions and current esituation of performance evaluation. It Expounds again the necessity, basic principle, subject and main methods of setting up the performance evaluation system of grassroots revenue department. Lastly, this thesis set up a performance evaluation system based on the balanced scorecards for grassroots revenue department with author's many years'experience of working in grassroots revenue department and guided by new Public Administration Theory, Public Choice Theory and Performance Management Theory, integrated with Public Administration, Statistics, Operational Research and Information Science. The balanced scorecards take account of long-term and short-term benefit to organization, make both quantitative analysis and qualitative analysis and inspect all parts of the operation of the organization. Introducing the method to revenue department, on one hand, could improve the internal management efficacy of revenue department, and the other hand, could supply more reference to the practice in non-profit organization. This evaluation system includes finance, taxpayers, internal management flow, study and development, covered almost every part of the grassroots revenue department performance management. It is innovative and has lessons for evaluating performance of grassroots of revenue department, promoting the transformation of government function.The innovation and characteristic of this thesis:first, take grassroots revenue department as the research object, focus on the economic government function department which involved most amount of staff, most widely range and is most concerned by the public. So the research achievement is valuable and could be applied widely; second, this thesis expand a new scope of the performance evaluation system for grassroots revenue department from the view of new Public Administration Theory and Performance Evaluation Management Theory; third, when setting up performance evaluation system for grassroots revenue department,.this thesis introduce balanced scorecards to establish a more scientific and overall system. Last, the performance evaluation system for grassroots revenue department defined by this thesis is uncomplicated, practical and easy to quantify the target, who provide a new idea and method for our revenue department performance evaluation work.