基于平衡记分卡的税务审计绩效评估研究

The Performance Assessment of the Tax Audit:in the View of Balanced Scorecard

将原来应用于企业组织绩效评估的平衡记分卡方法引入税务审计绩效评估有助于改进税务机关的绩效评估工作,但是在应用时必须充分体现税务审计的公共性和非营利性。

The balanced scorecard was used in the enterprises＇p erformance assessment based on the theory of public management.The article puts it into the assessment of tax audit,and it will be helpful to improve the quality management of tax audit.