Research On Performance Evaluation Of Government-invested Projects In Taxation System Of G Province

Government investment projects of tax system(hereinafter referred to as tax system projects)belong to the category of government investment projects,with many and scattered projects.The Ministry of Finance and the National Audit Office have been focusing on how to strengthen the management of tax system engineering projects and improve the efficiency and legality of the special funds for infrastructure projects of tax departments.However,at present,the tax system engineering project has not established a scientific and perfect performance evaluation system,which is not conducive to improving the project quality and project performance,and the infrastructure project management still has shortcomings.Based on this,this paper takes the tax system engineering project of G Province as the research entry point,explores the construction of a perfect performance evaluation system,and scientifically evaluates the work efficiency of engineering projects in all stages.This paper deeply analyzes the G province tax system engineering project management,performance evaluation of the status quo and existing problems,based on the total project life cycle theory,the performance evaluation system is divided into investment decision,the preparation,the formal construction and operations using four stages,through literature analysis,Delphi method to construct the G province tax system for government investment project performance evaluation index framework,It includes 4 first-level indicators,11second-level indicators and 37 third-level indicators.The importance of the indicators is compared by experts,and the weight of each indicator is calculated by analytic hierarchy process(AHP).Finally,the performance evaluation index system of G Provincial tax system engineering project is constructed.Then,the fuzzy comprehensive evaluation method was used to simulate the performance evaluation of the comprehensive business office housing maintenance and renovation project of a municipal tax bureau,and the final score was 89.352.The overall implementation of the project was good,but the preliminary design scheme was not scientific enough,the project proposal was not accurate,and the contract management was not standard.Finally,the paper puts forward countermeasures and suggestions to improve the quality and effectiveness of tax system engineering project management in G Province,including strengthening the feasibility demonstration of project establishment,strengthening the process management,establishing a more perfect audit supervision mechanism and giving full play to the role of performance evaluation.The performance evaluation index system of tax system engineering project in G province constructed in this paper is scientific and practical to a certain extent.On the one hand,it can reduce the blind randomness of evaluators,facilitate the management personnel to compare indexes in time and effectively prevent project risks.On the other hand,the evaluation system accords with the characteristics of tax administration and enriches the theoretical research and practice of performance evaluation of government-invested projects in administrative units.