Research On Improving The Performance Evaluation System Of Customs Audit-Based Control By Benchmarking

In the 70s of last century,the new public management movement which is directed against the public sector developed vigorously in developed countries.In this process,performance evaluation has been widely recognized as a method of improving efficiency,controlling budgets and polishing the image of the public sector.Therefore,China has also introduced it to the administration of government departments,and the customs are no exception.Objectively,the introduction of the performance evaluation system has played a great role in the improvement of the internal management of the customs.After years of development,due to the common characteristics and organizational culture characteristics of the public sector,the performance evaluation system of customs can play a weaker role and increasingly deviate from its original intention.In the process of development,the customs performance evaluation system has also accumulated a lot of problems.As a new method of performance evaluation,benchmarking management is especially suitable for customs management needs,and it can break through many kinds of chronic diseases of customs performance evaluation system.In addition,the customs performance evaluation system has laid a solid hardware cornerstone and cultural cornerstone for the management of Customs benchmarking.The paper describes the analysis basic theory of benchmarking,describes the performance evaluation system of the customs audit-based control departments,audit-based control Department of Shanghai customs application of benchmarking in the performance appraisal problems are studied which is according to the specific situation.The main research contents and results are as follows:Firstly,on the basis of a comprehensive analysis of the history,index system setting,assessment methods and assessment status of the performance evaluation system of Shanghai customs audit-based control department,the problems in the performance evaluation system of Shanghai customs audit-based control department are summarized.Secondly,according to the collective situation of Shanghai customs inspectlion department,based on the questionnaire survey and expert discussion,the paper set up the index benchmarking performance evaluation system of Shanghai customs audit-based control department.Thirdly,Confirming the internal objects,the paper evaluates the gap of performancesbetween the benchmark and the subordinate departments of Shanghai customs audit-based control department which has been classified before.The paper designs the improvement strategy of the subordinate departments of Shanghai customs audit-based control department according to the specific circumstances.Fourthly,on the basis of the above research,the paper make a series of improvement strategies and suggestions for the overall development of the Shanghai customs audit-based control department,in order to improve its governance capacity.