Research On Improving Performance Management Of Grassroots National Taxation Department Based On PDCA Cycle

Performance management is an important part of modern management and the research direction, its performance not only for an organization or department for examination and assessment of their own work completion of evaluation and supervision, but also to the organization or department achieve strategic objectives, improve individual performance strongly promote and promote.National tax departments at the grass-roots level is the national tax system occupies the absolute number and position of an important part of national tax departments at the grass-roots level of administrative performance directly related to the overall performance of our country’s financial system, in promoting economic development and maintaining social stability, increasing fiscal income, etc have very important significance and function. Introducing performance management into national tax departments at the grass-roots level, through to the national tax department to reduce tax costs, reducing public spending, improve the quality of complete organization income tax, tax collection and administration, tax source monitoring, services, personnel training aspects of administrative efficiency of the overall planning, form a kind of strategic oriented, with the results for the purpose of a brand new management concept and management methods, for the construction of national tax departments and cadres quality has far-reaching practical significance, for our country the government’s economic management and service transformation provide important reference and experience for reference.In this paper, in line with the principle of combining theory with practice, first of all, from the perspective of the theory research, the basis of the theory are reviewed in this paper; Second, through questionnaire survey and in-depth interview method to survey of national tax departments at the grass-roots level, according to the survey results diagnosis of national tax departments at the grass-roots level existing in the performance management of the lack of effective theory, and strategic objectives is not connecting, confused with performance appraisal, ignoring the performance communication, insufficient use of evaluation results and so on several big problems, problem causes are analyzed from the perspective of efficiency purpose; Then, in the front, on the basis of the theory and practice, put forward measures for the improvement of national tax performance management at the grass-roots level, namely, to establish a comprehensive performance management system, from the Angle of stereo will performance management system according to both vertical and horizontal two lines separately design integration,Transverse plane design of performance management system according to the process can be divided into performance plans, performance implementation, performance evaluation and performance feedback four stages, longitudinal level will be performance management system according to the organizational level, department level and individual level are divided into three layers design, crisscross, forming three-dimensional performance management system. In the end, respectively from the education and training, system construction, organization and leadership, culture idea, and technical support and so on six aspects to ensure the protection of the effective implementation of the performance management system is proposed. In this paper, the performance management into national tax departments at the grass-roots level of administrative management, through the design of comprehensive performance management system to improve and raise the level of national tax departments at the grass-roots level of performance, at the same time also hope that this article can provide similar vertical management institutions with performance management reference.