A Study On The Performance Evaluation Of Civil Servants In China 's Tax System

This master’s degree thesis adopted the method of literature research, empirical study, data survey, interviews, etc. Starting with reform background and realistic basis of performance evaluation which is related to the Public Administration, it has based on summarizing predecessors’study, further clarified the concepts and theories in the field of civil servants’performance evaluation, including Taylor’s Scientific Administration Theory, Weber’s Bureaucracy Theory and New Public Administration Theory. Putting all of the theories into the reality, for instance, the civil servants’performance reform at the state administration of taxation whose pseudonym is XX in the city A, abbreviated AXXSAT for convenience, which can bring us the three-stages development of civil servants’performance evaluation in Tax Bureau System:Before 2014, there was no assessment system named civil servants’ performance evaluation. At that time, most of the civil servants tried to achieve the department target, while the individual performance was not taken into account, but depended on traditional personnel assessment at the last of every year, appearing various inefficiency and decadent behaviors increasingly.In the year of 2014, the evaluation system was mixed by department performance and individual performance, between whose some relationship were attempted to establish even though. Managers paid more attention to organizational performance, while independent evaluation system for individual performance had not exist separately. More over, it made little difference to civil servants’ bonus, promotion and the other recommendation.At the beginning of 2015, the individual evaluation for civil servants’ became an independent system from the mixed. The reform has been groping forward continuously. Though side-effect cannot be avoided completely, the evaluation system is playing a positive role in arousing the enthusiasm and improving efficiency for work, as well as the immediate interests for the individual.During the practice of reform, exploring and discovering brought us 5 problems conclusion about civil servants’ individual performance evaluation system in taxation department. First of all, it is not very mature culture for the performance evaluation, because different people hold different opinions when discussing the fairness, and also some of them are so eager for quick success and instant benefits that unhealthy custom is raining influence on their behaviors. Secondly, the performance evaluation are facing the challenge of management talent shortage, even though there has no lack of sharing experiences and pervasive teaching. Thirdly, individual performance evaluation usually spend high running human cost, which has caused the attention of the people that whether the backward information technology support and the tedious method of performance evaluation can cover the deficiency of a great deal of cost or not. Fourthly, due to the civil service system, independent and increasingly performance fund appropriation has been constrained, therefore, people prefer an still equal division of the original cake. Finally, performance evaluation standards are not unified, among either departments or positions, which should be designed by top-level managers, but leading to the results deviated from the aim of performance evaluation system.In the view of the paper, the roots of these problems lies in the inherent limitations of index appraisal, the relative stability of the civil servants and the intense confliction between Chinese and western culture.Learning and drawing lessons from the foreign experience of performance evaluation and the knowledge of public administration during graduate student period, author has combined the theories with practices and offered 5 suggestions for taxation department’s reform, based on exploration, discoveries and deep consideration:First of all, with the information technology support and the Digital Personnel Evaluation System of State Taxation Administration, set up the system of civil servants’increasingly performance fund and standardized appraisal method. Secondly, solve the benefits distribution relationship between increment and preservation civil servants, by referencing classification evaluation and gradual reform model. Thirdly, on the premise of admitting that performance evaluation system is NOT PERFECT, continue to strengthen and improve the civil servants’ individual performance evaluation system based on PDCA circle model. Fourthly, envisage the requirement of systematic pre-post training and orientation period to new employee, not cutting the bonus when making mistakes, but strengthening the rights and interests protection and giving a hand to the correct way. Finally, proceed from the Organization Humanistic Theory, solve the puzzles of performance evaluation by the means of beyond the topic itself, such as opening access to the benefit demand expresses channel, or setting up the mechanism of extra rotation holiday.