Study On PS County Tax Bureau Performance Management Based On Balanced Scorecard

Performance management,as an important tool and method in achieving organizational strategic objectives,improving organizational internal administrative process,and getting win-win between organization and individual,has been widely recognized in the world.Performance management started from enterprise quotation.With the development of performance appraisal,it has been introduced into government performance management in the last 30 years.With aid of this new administrative management,work efficiency in government functional departments was improved,and administrative running cost was effectively reduced,which propels the transformation of government functions in a better way.There are obvious advantages in introducing performance management into tax system on the basis of double vertical management system and high-information construction.Under the promotion of performance management,the tax department has transformed its functions,improved its style and promoted the construction and realization of a high-quality modern tax management system.The county-level local tax authorities,connecting higher tax authorities and grass-roots tax offices,deal with tens of thousands of taxpayers in tax collection work.Because there is no competition mechanism in tax system,it is not conducive to the harmony within the unit and the completion of the task of organizational income under the background of low work efficiency.This not only directly affects the image of tax authorities among the people,but also affects the satisfaction of taxpayers and compliance with tax laws.It is of great significance to analyze and study the current situation of performance management of county-level tax authorities and explore effective ways to improve the level of performance management in order to strengthen the sense of responsibility of grass-roots tax officials,standardize their duty fulfillment and prevent risk of law enforcement.This paper adopts methods of literature research,case analysis and questionnaire survey.By explaining the organizational structure and present situation of performance management of PS County Taxation Bureau,issues on performance management are summarized and analyzed.On the basis of the existing performance indicators system,performance management is practically optimized by using the four dimensions of the balanced scorecard.The innovation of this paper is to analyze the current situation of performance management of county-level tax bureaus,so that the performance management tends to be more scientific and reasonable,and eventually a set of performance management model can be formed.