Research On The Application Of Balanced Scorecard In The Performance Management Of Tax Bureau In J District

Performance management was initially applied in the business industry,and later widely adopted in the government reform in western developed countries,and achieved great success.As an important means to improvetax collection,performance management has drawn great attention from tax authorities at all levels.After years of exploration,performance management has been an important measure to innovate the government management mode,improve the government's executive ability,and enhance the credibility of the government.As an important means to improvetax collection,performance management has drawn great attention from tax authorities at all levels.After years of exploration by tax authorities,performance management has been proved to be helpful in improving work enthusiasm of tax authority staff,effectively reducing tax enforcement risks at grass-root tax authorities and improving taxpayers' satisfaction for grass-root tax authorities,and has become a powerful means to prevent and eliminate corruption.However,in the new era,there are still many difficult problems to be solved in the performance management of tax departments.For example: the concept of performance management relative lag,the performance indicators set tend to be complex,work to promote comprehensive response tends to index,process monitoring,tend to node control,performance evaluation tends to results ranking,tend to be simple such as extensive use,need a breakthrough in the concept of performance management,the tax performance management mechanism and the method reform and innovation,and promote effectively execute and complete the performance plan.As an advanced performance management concept and method,balanced scorecard is not only a tactical or operational evaluation system,but also a strategic management system,and has been increasingly used in various fields.At present balanced scorecard is used more and more widely and successfully in performance management of public sector abroad,whereas in China use of balanced scorecardin public sector is still in its infancy.Tax work needs to constantly adapt to new development trends and the needs of The Times,constantly optimize and improve themanagement mode,gradually connect with the international standards and keep pace with the society,so that its functions can be fully displayed and reflected.This paper attempts to apply the balanced scorecard theory to the performance management of the tax system,and takes district j tax bureau as an example to analyze the practical problems in the performance management of district j tax bureau,and to demonstrate the applicability of the introduction of the balanced scorecard by the tax department and the internal environment for the implementation of the balanced scorecard in district j tax bureau.On this basis,according to the four basic dimensions of balanced scorecard finance,taxpayer,internal process management,learning and growth,the framework diagram and index system of balanced scorecard strategy for performance management of district j taxation bureau is designed.Finally,it puts forward the implementation steps and safeguard measures to ensure the balanced scorecard to be smoothly introduced into the performance management of tax department.