Study On The Performance Index Design Of Wenshan Prefecture Cross-regional Inspection Bureau Based On Balanced Scorecard

In March 2018,the CPC Central Committee issued the Plan for Deepening the Reform of Party and State Institutions,which calls for the consolidation of national and local tax agencies at and below the provincial level.In this background,in order to further improve the inspection work mechanism under the new situation and ensure the audit institutions running smoothly,the tax inspection department implemented a cross-regional auditing institutions in the process of institutional reform,in which replaced the County Auditing Bureau with Municipal Cross-regional Auditing Bureau to ensure the independence and impartiality of law enforcement,and implement the flattening organization management,optimizing the resources distribution of auditing,clear the auditing responsibility and efficient operation of goals.The newly established Municipal Cross-regional Auditing Bureau,as a branch of the local Municipal Tax Service,does not have a complete performance management index system at present,but undertakes multiple performance assessment tasks of Provincial Tax Service,Autonomous Prefecture Tax Service and local General Office of People's Government.At present,the Cross-regional Auditing Bureau is faced with some urgent problems,such as strengthening the construction of inspection cadre team,improving the quality and efficiency of case investigation,scientifically splitting and undertaking the tasks of performance indicators from higher level government agencies,and giving full play to the "baton" role of performance management.In this paper,the author combined with his own working practice,selected the Cross-regional Auditing Bureau,Wenshan Municipal Tax Service in Yunnan province,as the research sample,using the method of literature study,interview survey,questionnaire survey and other research methods,explore the performance management problems of the Cross-regional Auditing Bureau after the departments merger of the Local Taxation and the State Taxation and in-depth analysis of causes problems,to explore solutions.By drawing on the research and practical experience at home and abroad,the author introduced the balanced scorecard theory into the performance index design of the Cross-regional Auditing Bureau,analyzed the necessity and feasibility of using the balanced scorecard in the performance management of it,and explored the construction of theperformance management index system of the Cross-regional Auditing Bureau.To arrange cases mass effect index of Auditing Bureau,Yunnan Provincial Tax Service,State Administration of Taxation,organization performance evaluation index of Wenshan Municipal Tax Service,comprehensive evaluation index of task decomposition of General Office of People's Government of Wenshan and other temporary or period key tasks of the Cross-regional Auditing Bureau,according to the financial dimension,the customer dimension,internal process dimension and learning and growth dimension of the four dimension optimization performance appraisal index,based on the balanced scorecard theory,design strategy map of performance management of the Cross-regional Auditing Bureau,the balanced scorecard and strategy map from department chiefs and deputy,section chief to general cadre personal balance scorecard,build a complete set of performance indicator system for the Cross-regional Auditing Bureau,achieve full coverage of indicator design,the whole process of tracking and reminding,and the full implementation of indicator tasks,and promote the orderly operation of all inspection work.