Research On Internal Control Performance Management Of Grassroots Tax Authorities

As a state administrative organ in charge of tax collection,the effectiveness of its internal control is an important guarantee to realize the modernization of tax administration.However,the exploration of internal control of administrative institutions in China started late and Tax internal control simply grafts the theory of enterprise internal control,This leads to the phenomenon of "acclimatization" in the internal control of grass-roots tax authorities,such as vague positioning,less emphasis on work,and less maneuverability.Through performance management,defects and systematic risks in internal control design can be better discovered Therefore,The improvement of the effectiveness of internal control should focus on strengthening the performance management of internal control.This paper takes the theory of government performance management as the theoretical tool,the internal control of the basic tax authorities as the starting point,and the literature analysis,questionnaire survey as the research methods,and the N City Tax Bureau as the research object,By analyzing the current situation of internal control performance management of n city tax bureau,this paper discusses the problems and causes of internal control performance management of basic tax authorities,From the aspects of strengthening the construction of internal control performance culture,building a scientific and reasonable internal control performance management index system,strengthening the process management of internal control performance,improving the incentive mechanism,strengthening human-oriented management and so on,this paper puts forward suggestions and Countermeasures for improving the internal control performance management of the grass-roots tax authorities in China.The paper is divided into five parts: the first part is the introduction,including the research background and significance,domestic and foreign literature reviews,theoretical tools and methods,research ideas and innovations.The second part is the theoretical analysis of the internal control performance management of the basic tax authorities,including the overview of the internal control performance managementof the basic tax authorities,and the significance of the internal control performance management of the basic tax authorities;The third part is the current situation of internal control performance management of tax authorities in n city,including the overview of performance management of tax authorities in n city and the current situation of internal control performance management of tax authorities in n city;The fourth part is the analysis of the problems and causes of the internal control performance management of the tax authorities in n city;The fifth part is the suggestions for improving the performance management of internal control of the basic tax authorities.Finally,it is the conclusion part of the paper,which points out the urgency and necessity of the internal control performance management of the grassroots tax authorities.