Research On Performance Management Of Grass-roots Tax Authorities Based On Balanced Scorecard

Since the 18 th National Congress of the Communist Party of China,promoting government performance management is not only the strategic deployment of the Party Central Committee and the State Council,but also the general trend of building an innovative,rule-of-law,honest and service-oriented government,which embodies the advanced concept of government management.District C Tax Bureau,as a grass-roots tax department,began to implement performance management in 2014 in order to shoulder the sacred mission,do a good job in tax work and play a good role in tax functions.After years of practice and exploration,it has gradually formed a mature performance appraisal system.However,from the existing performance appraisal system,there are still some problems,such as unreasonable index design,unscientific weight,non-standard evaluation and so on.The performance appraisal index system needs to be optimized and improved.In view of this,this paper analyzes the problems of the existing assessment system of the tax Bureau in Area C,combined with the application of the Balanced Scorecard theory,and puts forward the corresponding optimization and improvement scheme for the existing problems.Specifically,by reconstructing the strategic objectives of the tax Bureau in Area C,the balanced scorecard indicators are organically combined with the strategic objectives of the organization,in which the assessment indicators are re-integrated from the four dimensions of finance,taxpayers,internal processes and learning and growth,and through the reconstruction of index weights and the redesign of index evaluation methods,the overall evaluation is more scientific and quantifiable.Based On the study of the performance appraisal system of C District Tax Bureau,this paper optimizes and adjusts the index system by combining with the theory of balanced scorecard.It is conducive to the continuous improvement of the performance management of grass-roots tax authorities,further play the role of the "baton" of performance management,and is also an effective exploration to improve the performance appraisal system of grass-roots tax authorities.