Study On The Performance Management System Of L County Taxation Bureau

Performance management is an important measure to innovate the government managernent mode.As an important way to improve the level of tax collection and management,performance management has been,highly valued by tax authorities at all levels.After year’s exploration by the tax authorities performance management has been proved to be helpful to improve the satisfaction of taxpayers to the grass-roots tax authorities and become a powerful means to prevent and eliminate corruption.However,in the new era,there arc still many problems to be solved in the performance management of tax departments County tax bureau is a basic level tax authority that has direct contact with taxpayers.Every move of the tax bureau reflcets the social image of the government.Therefore,the resarch on the county tax bureau is more practical.This article will takes district L tax bureau as an example,through interviews with some employees of L Taxation Bureau,the currrent situation of performance management and performance appraisal of L Taxation Bureau is found unt,and then the problems in performance management and performance appraisal of L County Taxation Bureau are estimated according to the interview results.Fur example,employees are not familiar with performance management,the performance appraisal process is not transparent,and the performance appraisal results are not fully used.Design a questionnaire around these issues to explore the specific problems existing in performance management of L Taxatton Bureau,such as:the familiarity with the performance management system is not eonugh,the familiarity with the performnance evaluation systcaii of L Taxation Bureau is nut enough,and the quality and efficiency of performance management work is not enough.Combined with the interview concent,the paper analyzes the causes of the problems,and finds that the main reasons for the problems of L tax bureau are:the strategic objectives of performance management are misplaced,the performance management system is Imperfect,the pertormance evaluation indicators are unreasonable,the individual performance evaluation mechanism is imperfect,the evaluation results lack of feedback mechanism,and the performance results lack of effective use.This paper analyzes the practical problems existing in the performance management of L County Taxation Bureau,demonstrates the applicability of the introduction of the balanced scorecard by the taxation department and the internal environment of the implementation of the balanced scorecard by L County Taxation Bureau,and applies the Balanced Scorecard theory to the management of the performance management tax system.Then,the balanced scorecard is applied to the tax performance management.According to the four dimensions of the balanced scorecard,the strategic framework and indicator system of the performance management of L County tax bureau are re integrated and designed.Finally,in view of the defects of the performance management system of L County Tax Bureau,referring to the practical experience of the performance management of domestic and foreign tax authorities,this paper puts forward the steps and measures to ensure the smooth implementation of the Balanced Scorecard into the performance management of L County Tax Bureau.In the new era,the tax work should constantly meet the needs of the times,constantly innovate and improve the management mode,so as to keep it in line with the advanced countries and keep pace with the new era.Constantly optimize and improve the management mode could facilitate the performance plan and make it complete,so that its functions can be fully displayed and reflected.