The Construction Of The Performance Appraisal System Of The L-zone Local Taxation Authority—based On The Balanced Scorecard Approach

In order to adapt to the changes of era development and urgent needs of market economy development, Chinese government is faced with unprecedented problems now, and the contradictions should be resolved as soon as possible. The Eighteenth National Congress of the Communist Party of China suggests that an honest and efficient service-oriented government satisfying the public should be established. In order to set up aservice-oriented government, the tenet of serving the people should be clarified at first. Secondly, the relation between the government and market must be handled well. In order to avoid "offside" and "omission", the government needs to vigorously promote administrative reform. In terms of reform, the priority among priorities is to increase the performance management level, and establishment of a scientific performance appraisal system is the key issue of improving performance.Local Taxation Bureau is the core department of national tax revenue task, and its performance will directly affect stability of the region and image of the government. The current performance appraisal method has been implemented for a certain period and it can provide some supports for top management.However, the system is still imperfect, there is a lack of indexes that can highlight the taxpayer service, the appraisal method is not scientific, and the guiding significance for performance improvement is restricted.By setting the Local Taxation Bureau of L as the sample, the author analyzes the current situations about performance appraisal of the Local Taxation Bureau of L by adopting balanced score card theory as government study method.In this paper, the job performance is evaluated more comprehensively by introducing the scientificappraisal method of balanced score card. In this way, the reform of management tools in this unit is advanced and performance level of the department is further improved. It also works for the balanced score card theory explorations in the use of Chinese grass-roots tax departments.