Research On Performance Evaluation Of Grassroots Tax Authorities Based On Balanced Scored Card And Analytic Hierarchy Process

With the acceleration of the pace of government transformation,the issue of performance management in our government departments has received more and more attention.Following the many issues raised by the government's performance management at the 19th National Party Congress,the Ministry of Finance Minister Xiao Jie once again emphasized the four major directions for the performance management reform of the fiscal and taxation departments at the press conferences of the two National Associations held in March 2018..With the advancement of taxation performance reform,the problems that need to be resolved have become even more pronounced and deeper.The original extensive performance management model in China's fiscal and taxation system has already had the imperative of urgent reform,and grassroots tax authorities are one of the most important implementing links.,What kind of performance evaluation methods are used to be more effective,what kind of performance index system to build,and how to apply the results of performance evaluation are all practical problems that need to be resolved.This article focuses on these issues as the core research.In the first part,the paper reviews the domestic and international development context of the core issues,analyzes the performance,performance management,and the theoretical connotation of the balanced scorecard and analytic hierarchy process(AHP)involved in the paper.In the second part,the local taxation bureau of A County is taken as the object of analysis.Under the premise of analyzing the current problems,the feasibility and advantages of applying the balanced scorecard method are proposed.In the third part,this paper combines the above-mentioned status quo and the current general policy situation in our country,and carries out the design of the tax authorities' strategic goals and the overall organizational performance indicators.This section sets the four indicator dimensions of finance,taxpayer,management efficiency,and organization construction,as well as the specific one-two indicators under each dimension.At the same time,a combination of analytic hierarchy process(AHP)is used to perform reasonable index weight measurement.In the fourth part,when there are both qualitative and quantitative results of performance indicators evaluation,the introduction of expert opinion to participate in the scoring,and then use the fuzzy comprehensive evaluation method to obtain a more accurate evaluation and analysis.In the fifth part,it supplements the application of the Balanced Scorecard in specific departments and individuals,making the application framework of the method more complete and valuable.The evaluation results show that compared with 2016,the County Taxation Bureau of A County in the performance of 2017,the financial,taxpayer;and taxation efficiency dimensions have all improved significantly,while the organizational construction dimension has declined.The article made an in-depth exploration and analysis of the reasons for the changes,and put forward specific suggestions for improving the local tax bureau according to the strategic objectives.In order to achieve a more complete performance system design,the end of the paper supplements the application of the Balanced Score Card at the departmental and individual levels.I hope that through the bold explorations and attempts made in this article,we can offer advice and suggestions for the reform of China's tax performance management,and let the tax authorities play a greater vitality in their work.