Research On Optimization Of Budget Performance Evaluation Index System Of Basic-level Tax Departments Based On Balanced Scorecard

In recent years,the reform of China’s fiscal and taxation system has been continuously promoted,the budget law has been revised,promulgated and implemented,and the budget management system has been continuously improved,which has provided important support for China’s economic and social development.With the continuous development and improvement of the budget management system,as one of the important links of budget management,budget performance management also tends to develop in a standardized direction.However,we should still pay attention to the problems and shortcomings existing in the current budget performance management,such as weak awareness of performance management concept,insufficient depth of performance management development,low effectiveness of performance management,resulting in low efficiency of fund use and weak applicability of performance results,No contact mechanism has been established between the performance evaluation results and the budget arrangement.At present,we should take the full implementation of budget performance management as the key point and breakthrough,solve the problems existing in budget management,promote the in-depth development of budget performance management,and deepen the reform of fiscal and taxation system.Based on the budget performance management concept of balanced scoring,combined with analytic hierarchy process,this paper constructs a budget performance evaluation system suitable for basic-level tax departments,provides a reference basis for the budget performance evaluation of basic-level tax departments and the implementation of budget performance evaluation by other administrative units,and promotes administrative units to explore and Practice comprehensive budget performance management and optimize budget performance management.By analyzing the current situation and existing problems of budget performance evaluation of basic-level tax departments,based on the concept of Balanced Scorecard,this paper constructs a budget performance evaluation index system of basic-level tax departments with 17 first-class indicators and 46 second-class indicators from the four dimensions of finance,serving the public,internal management,learning and growth,and applies Analytic Hierarchy Process to give weight to each index to build a budget performance evaluation model,The fuzzy comprehensive evaluation method is used to evaluate.Finally,based on the budget performance evaluation of basic-level tax departments,this paper puts forward some suggestions to improve the budget performance management,such as paying attention to the budget performance management,improving the budget performance evaluation mechanism,and improving the application system of budget performance evaluation results.