平衡计分卡是一种从财务、客户、内部运营、学习与成长四个角度,将组织的战略落实为可操作的衡量指标和目标值的一种新型绩效管理体系。在税务师事务所中,绩效评价方面存在着诸多问题,因此造成税务师事务所行政效率低下。为了解决这一问题,本文首先分析了现如今税务师事务所绩效考评现状,然后论证了在税务师事务所应用平衡计分卡的作用,最后对平衡记分卡在税务师事务所的应用方法展开研究。 Balanced Scorecard is a new type of performance management system that takes an organization’s strategy into practical measures and targets from four aspects of finance, customer, internal operation, learning and growth. In the tax office, there are many problems in the performance appraisal, thus resulting in the inefficiency of the tax office. In order to solve this problem, this paper first analyzes the status quo of tax auditors’ performance appraisal, and then demonstrates the role of tax scorers in the practice of tax office. Finally, the application of balanced scorecard in tax office is expanded the study.