An Applied Research Of County-level Tax Bureau Performance Based On The Balanced Score Card

With the wide spread transaction of public management mode, government of Chinabegin to concentrate on issues of government management, which makes GovernmentPerformance Management has become a hot issue in the field of public administration.Because of the Government Performance Management is still in its early age, there’s a lot ofissues in Tax department’s Performance Management. Such as Performance Measurementsystem is defective, Assessment system is not systematic, Assessment result not true and etc.Therefore, the study of tax Performance evaluation still has a lot of research space.Meanwhile, IRD is a grassroots county tax authorities which has direct contact with Taxpayer.Every movement of IRD is reflect to the social image of the government. Therefore, there’smuch more practical meaningful on the study of IRD. In a nut shell, This article will countyRevenue Performance Evaluation System as a research paper in order to help IRD to improvetheir working efficiency and quality.In the point of view from the research, this article based on the principles of new publicmanagement theory and the Balanced Scorecard designed to apply to the tax authorities ofgeneric performance evaluation system. Content is divided into three parts: First, Through thereview and summarize the relevant literature on performance, tax research status GovernmentPerformance Evaluation and the Balanced Scorecard principle is analyzed, the concept ofperformance and the performance of the government, the tax performance evaluation and tomake a clear definition BSC principle discussed in detail. Second is the tax status of theorganization conducted a study to develop a reasonable tax organization’s strategic objectivescommon to find out the results of indicators and strategic objectives Motivation index. Inorder to design evaluation system which fits the organization’s tax. Third, the use of theevaluation system to Z County Local Tax Bureau as an example. the article will use thecommon indicator framework and combined with Delphi questionnaire and AHP for indexesempowerment to evaluate the performance results of Z County Local Tax Bureau.emphasizing the diversity of the main evaluation methods in the use of the process, toeffectively avoid the evaluation results due to the single subject and evaluation methodscaused by inaccurate issues. The evaluation of the application of qualitative and quantitativeindicators using different methods. Qualitative indicators using fuzzy comprehensiveevaluation method. Quantitative indicators composite index method for evaluation.Starts from the research perspective, this paper through the use of literature research, case studies, questionnaire survey and field investigation for tax departments to establish aperformance evaluation system. And use it in the Z County Local Tax Bureau. Through thepractical application of the tax department performance evaluation system, the status canwork Z County Local Tax Bureau to understand and be able to work quality Z County LocalTax Bureau rational, comprehensive evaluation, and the evaluation results are givenreasonable recommendations.