Research On The Performance Appraisal System Effectiveness Of Medical Insurance Fund Of Chenzhou City’s Local Inspection System

For a tax system, Local Tax Inspection is the last line of defense to ensure thetotal tax levy, quantity, quality ("three-volume"), therefore its position has becomeincreasingly prominent. Local Tax Inspection is related to the check, audit processingcarried by the local tax authorities to taxpayers and withhold ing agents taxpayer. IfLocal Tax Inspection could play to their functions, it’s helpful to promote the tax laws,improve tax collection and disposal violations, maintain the authority of theGovernment, and ensure the tax revenue to promote economic devel opment and so on.Local Tax Inspection system performance evaluation is a necessary means to ensurethe functioning. Value orientation is the ideological foundation of the performanceevaluation system and the top priority of the Local Tax Inspection Syste mPerformance Evaluation.In view of this, the paper is based on the value orientation of scientificdevelopment to study the effectiveness of the performance appraisal system auditingdepartment. First, it begins with a comparative analysis of New Public Managementtheory and the New Public Service theory in government performance evaluation andpresents that the scientific concept of development is the most adapted one to thetheoretical basis of the Government Performance evaluation. Then the paperintroduces the concept of Development Theory, People-oriented Theory and SystemTheory. Secondly, a fuzzy comprehensive evaluation model is used for the ChenzhouCity’s Local Inspection system to evaluate the effectiveness of performance appraisalsystem, and then the existed questions and the reasons lying behind are analyzed. Itturned out that "the people" ideological deviation from performance evaluationoriented misunderstand, the lack of systematic performance appraisal are the key tothe effectiveness of performance appraisal system. Finally, according to existedquestions of performance appraisal system of Chenzhou City’s Local Inspectionsystem, we put forward some improvement measures through the improvement ofperformance appraisal index system, the enhancement of practical protectionmechanism, the performance appraisal feedback mechanism.