The Research On The Performance Management Optimization Of Local Tax Inspection Department

In recent years,with the deepening of the reform of government administrative system in China,more and more concerns are put on the applying of the performance management in government administration,which has become the vital tool in this important reform.The local tax inspection department,who is the last line of tax risk defense,takes the responsibility of fighting against tax illegal violation and building a fair tax environment with strict registration.Especially after the large amount of the cancellation of the government approval items with the implementing of tax administration and collection reform,the local tax inspection department is becoming more and more important.However,the traditional means of government performance management do not work effectively now.And the performance management of the local tax inspection department is still relatively weak and not given sufficient emphasis though the performance management system has been upgraded to 4.0 version from the 1.0 version by State Administration of Taxation(SAT).Therefore,the optimizing of the organization performance management of the local tax inspection department based on the current 4.0 system by the implementing of the balanced scorecard,which is the advanced and popular management tool in western societies,is not only necessary but also very urgent.Thus it is of practical significance to take it as the research object.This paper adopts the study methods of case analysis,interview,comparative analysis and others to conduct the research,summarizes the related theories of performance management and balanced scorecard.Combined with the actual situation of the tax inspection department in Fengxian District,this paper optimizes the organization performance management system based on the analysis of the weakness of the current system and the success experiences in implementing the balanced scorecard in tax bureaus both at home and abroad and comes up with corresponding effective measures and advises.The optimized organization performance management system is divided to four dimensions of tax payers,finance output,internal control and learning &growth in line with the balanced scorecard,accordingly establishing functional stratygies,adjusting and designing the key performance indicators by Delphi method and feedback system.By implementing on the tax inspection department in Fengxian District in 2016 and comparing the result with the old one,the optimized system is improved operational and effective.Thus,the performance management can play its leading role more effectively in improving the work efficiency of the local tax inspection department.