| In the process of public management research,many scholars focus on the performance of governmental organizations,and the complexity and diversity of government agencies have brought great challenges to the development of research work.As an important window for the government to perform its functions,the performance level of tax authorities is not only closely related to its work efficiency,but also has a direct impact on the government image.According to the data of 2020,the domestic tax system has about 800,000 staff,accounting for about 10% of the total number of civil servants.Whether from the number of institutions or the nature of work,the tax department plays a vital role in the performance of national tax functions.Therefore,the performance evaluation of tax authorities is particularly important.Based on the background of the national and local tax merger reform of tax authorities in recent years,combined with the actual work,this thesis takes the G County Tax Bureau of Yingkou City as the research object.Based on the relevant theories of performance evaluation,this thesis discusses the problems existing in its performance evaluation system,and constructs a performance evaluation system based on the Balanced Scorecard.Firstly,this thesis combs the relevant policies of government performance management and the literature of performance evaluation.Secondly,through questionnaire survey and interviews,this thesis analyzes the problems existing in the organizational performance management of Yingkou G County Tax Bureau,including the lack of rationality of evaluation indicators and objectivity of evaluation methods.Based on these problems,this thesis applies the Balanced Scorecard to construct a new performance evaluation system for the G country Tax Bureau.Based on the requirements for the performance evaluation of the tax authorities after the merger of national and local taxes,this thesis selects the corresponding indicators,gives the corresponding scores according to the important level of different indicators,and then applies the analytic hierarchy process to establish the weight of each indicator.The conclusion of this thesis puts forward the optimization path of performance evaluation,including ensuring the openness and transparency of evaluation indicators,ensuring the feasibility of evaluation methods,and improving the attention and attention to performance communication,in order to provide some references for other similar governmental institutions to carry out performance management. |
