Research On The Application Of The Performance Management System Based On The Balanced Score Card Of The State Taxation Bureau Of L City

With the development of scientific and technological progress and the development of production relations, the government departments are facing more challenges in the maintenance of social economic order. Western countries take the lead in the introduction of new public management movement, in the management of the government introduced the concept of enterprise management. Performance management has now become one of the core of Management Science in twenty-first Century. In our country, along with the arrival of the market economic system and construction of "service oriented government" urgent need to, performance management also began to into the field of government management, become promote innovation in government management, improve administrative efficiency and effective tool. In 12th Five-Year, the CPC Central Committee and the State Council called for performance management as an important reform initiatives to transform government functions, and effectively improve the credibility of the government and the executive power. National Taxation Bureau holds the lifeline of the national economy, the relationship is significant, its main task is to organize income, adjust the economy, for the country to provide economic support for the community, to strengthen the performance management is particularly important. This paper hopes to establish a set of performance management system which is applicable to the L City State Taxation Bureau, which provides reference for the performance management and reform of the national tax department.In the face of the new development situation, to improve the overall efficiency of the national tax, the author attempts to "balanced scorecard", which is common in the enterprise organization performance management system introduced to the national tax department performance management. Will be long-term goals or complicated difficult task decomposition refined into a directly executable target, by part to whole, improve management efficiency and rationality is the core content of the Balanced Scorecard and the multi-level management implemented. This paper analyzes the present situation of the performance management of the State Taxation Bureau of L City, and tries to design a set of effective national tax system by using the principle of the balanced scorecard. In this paper, the literature survey method, quantitative and qualitative analysis method, questionnaire survey method and other research methods, through the study of the theory, systematic analysis of the L Municipal State Taxation Bureau in current performance management existing problems and reasons, puts forward the corresponding measures. In the study, the form of the questionnaire survey is used to investigate the important information, which provides the theoretical basis and data support for the construction of the national tax performance management system.This thesis consists of six parts. The first part is the introduction, which describes the research background and significance, summarizes the research status at home and abroad, and describes the research ideas and methods, innovation and deficiencies. The second part mainly on the definition of performance, performance management, strategic management theory and the Balanced Scorecard theory and other related performance management tools are described, introduces the balanced scorecard management system of financial, customer, internal processes and learning and growth in the four aspects of the content, characteristics of balance scorecard and the implementation steps; the third part mainly introduces the general situation of L, the State Tax Bureau on the status of the performance management and the existence of deficiencies and the Balanced Scorecard theory to carry out the feasibility and applicability of performance management in L branch of the State Administration of taxation is analyzed; the fourth part focuses on the L Office of the State Administration of Taxation Based on the balanced scorecard, performance the management system of specific indicators set; the fifth part of L IRS implementation of the Balanced Scorecard performance management system may exist in question Solution and safeguard measures. The sixth part summarizes the full text of the summary and outlook.Through this study, we develop a new category of Balanced Scorecard, and introduce a new management concept and method for the performance management of the current national tax authorities. Establish the idea of strategic management, the national tax system change management functions, optimize the performance appraisal management ideas and methods, and perfect the tax staff performance management indicator system, stimulate national tax career development of greater vitality.