The Research On The Performance Evaluation For The Grass-roots Tax Department Based On Balnaced Scorecard

The aim of modern government is to provide high-quality and highlyeffective service for citizens and society,the goal is to increase theadministrative performance.Therefore as an effective management tool,thegovernment performance evaluation attracts the widespread attention in thepublic administration.The tax authority is taken for the government economicfunctional department，its performance evaluation also becomes an importantpart of the government performance evaluation.At present，there are somequestions in our country grass-roots tax department during the process ofperformance management,such as not making the focal points of the goalresponsibility stand out,laying too much stress on the result rather than theprocess and the behavioral remarks,the assessment standard of big subjectiverandomness and lack relations,neglecting the importance ofcustomers(taxpayers) in the performance management and so on.The purpose of this article is analyzing an performance evaluation method suitable for the workflow characteristics of grass-roots tax department,improving its managementand enhancing service level.After exploring the history of BSC,this essay explains the concepts ofperformance、 performance appraisal. Analyzes the present situation andproblems in changshu local taxation bureau during the process of performancemanagement,leads in the method of Balanced Scorecard(BSC),and seeks theimportance and the feasibility of carrying out the performance evaluation in thegrass-roots tax departments. It also points out the required conditions andprocesses in introducing the BSC to Taxation Sector performance measurement.