Research On Performance Management Optimization Of H District Taxation Bureau Based On Balanced Scorecard

Tax is not only the basis and material guarantee of the national governance system,but also an important means of national governance.In general,the modernization of tax governance is to form a modern tax system with proper revenue absorbing capacity and the ability to regulate economic and social development,and to build a modern tax system with complete system,scientific standard and effective operation.As an important starting point to improve the modern tax system,the tax performance management system must also be fundamentally connected with the modernization of national governance,give play to the basic and important pillar role of tax revenue in national governance,and further promote the modernization of national governance system and governance capacity.This article takes the H district tax bureau as the research object,focusing on analyzing the problems that arise in the implementation of performance management by grassroots tax authorities.Based on this,a balanced scorecard is introduced to construct a new framework of tax performance indicators and propose feasible solutions.This article first sorts out and summarizes the development process of performance management in domestic and foreign government departments,especially tax departments,as well as the application of the Balanced Scorecard in the development of tax departments,laying a solid foundation for subsequent research.At the same time,through methods such as questionnaire surveys,it provides a detailed understanding of the personnel situation of H District Tax Bureau and the problems of unscientific evaluation indicators in the current performance management system,and analyzes the reasons for the problems.Then,from the perspectives of finance Analyze the feasibility and necessity of applying the Balanced Scorecard in performance management of H District Taxation Bureau from four dimensions: customers,internal processes,and learning and growth.Based on strategic goals,optimize and design19 performance indicator details,and simultaneously carry out weight allocation design and assessment scoring method design.Finally,in order to strengthen the newly designed performance management system,we will provide guarantees from five aspects: promoting the balanced scorecard performance management concept,strengthening party building to lead performance management improvement,establishing effective performance optimization system guarantees,creating a good performance culture atmosphere,and fully utilizing the new advantages of intelligent taxation.Through research and analysis,this article constructs a set of analytical frameworks with clear strategic objectives and specific indicators for the development of grassroots tax performance management.On the other hand,it expands the application of balanced scorecard in local government department performance management to form a scientific and efficient performance management system,which has certain reference significance for the improvement of performance management level of grassroots tax authorities.