Research On Performance Evaluation Of Grassroots Tax Bureaus Based On Balanced Scorecardon

Since the reform of the collection and management system in 2018,the former national and local tax performance management systems have been merged,and the merged performance evaluation system still has problems: too much emphasis on tax revenue indicators,unreasonable setting of internal management indicators,and more subjective assessment criteria,so it is of great practical significance to establish an objective and systematic performance evaluation index system.After analyzing the current situation of performance management of X County Taxation Bureau,this paper decomposes its strategic objectives into four dimensions of finance,internal management process,learning and growth,and taxpayers with reference to the balanced scorecard theory,and sets the four dimensions as first-level indicators to determine the basic indicator framework.The index system takes into account the four dimensions of performance evaluation and optimizes the problem that the current performance evaluation index of X County Tax Bureau only focuses on two aspects of taxpayers and tax collection.The new internal management process assessment helps to improve collection and management efficiency,reduce collection and management costs,and promote more efficient operation within the organization.The learning and growth dimension indicators help X County Taxation Bureau understand the current working ability of employees,their sense of belonging and satisfaction with the organization,etc.,and improve the stability of X County Taxation Bureau’s operation.A total of 13 secondary-level indicators are selected,and the principles for selecting indicators are: practical,quantifiable,and important.The secondary indexes cover all aspects of the actual work of X County Taxation Bureau,and the boundaries between the indexes are clear,which effectively solves the problems of the current index system of X County Taxation Bureau with high repetitiveness and many subjective indexes,and makes the index evaluation results objective and accurate.There are 37 tertiary indicators,which are the result of operable subdivision of 13 secondary indicators,making the indicators more intuitive and understandable.At the same time,the feasibility of the improved performance evaluation index system is verified in this paper.The sample selection takes into account the business scope,personnel composition and other relevant factors,and tries to avoid the interference of significant special factors to the sample.Through the verification,the evaluation system is suitable for the actual work requirements of X County Taxation.The shortcomings of the system were found in practice,and suggestions for improvement were made.