The Research On The Performance Management Of Grass-roots Tax Inspection Department

With China’s economic and social development, and push forward the democratization of financial pressure, the growth of new technology, diversification of people’s needs and improvement of human rights awareness and other factors, prompted the Government to the public sector to further the transformation of functions, to reform the rigid management system the establishment of a flexible, efficient and a new management model, as one of the government departments, the primary tax inspection department is no exception. Derived from the theoretical research and practical experience of public sector management reform more consistent point of view, should take a more market-oriented measures (such as privatization, reinventing government, total quality control, etc.), take the industrial and commercial enterprises management in public sector management some of the experiences and practices. As an effective tool to optimize the organization and management-performance management, initially by the industrial and commercial enterprises, and successfully applied by the public sector at home and abroad more and more attention has been gradually application and promotion of the public sector.What need points out is, the government performance management of public department includes both organizational performance also includes personal performance, organizational performance, stand in macroscopically strategy angle is reflected in public departments of the government in the social, economic and management activities of achievement and efficiency; individual performance is in microcosmic angle reflection is the civil servant individual work performance and efficiency, it is based on the realization of organization performance. In this paper, based on the basic perspective, due to restrictive, so is mainly from the angle of individual performance in grass-roots tax inspection department performance management.The current basic tax inspection department management in general practice is the pattern of management by objectives, management by objectives in the past10years played an important role, but with the economic and social development, single target management has been unable to fully meet the working demand, management system has gradually lagged behind the development of the society. This paper is based on the solution of Local Taxation Inspection Branch management deficiencies, through to the Pengzhou Municipal State Taxation Inspection Bureau work present situation and the existence problem analysis, find the management reason, point to the surface reflection of current basic level tax inspection department in the management of common problems. In combing western performance management theory and reference on the basis of previous experience, targeted to explore the most suitable grass-roots tax inspection department performance management method to suit one’s measures to local conditions, the performance management theory in the four main methods of management by objectives, key index method, the Balanced Scorecard and360degree performance evaluation method to fusion, to establish a target management as main structure, grasp the key link, to introduce the Balanced Scorecard and360degree performance appraisal method of all-around spread out of the basic taxation inspection performance management model, and the key link of the performance management proposed the implementation of policy, including the existing organizational performance to recognize, and optimize the performance appraisal, strengthen communication and incentives, optimize the organization change, strict inspection procedures to strengthen internal control and suggestions.In this paper, see a lot about performance management and the basic Taxation Inspection and management of books, journals, papers and other documents, references in recent years on the base of Taxation Inspection Construction Research, absorbing some of ideas and information. The purpose is to solve the realistic expectations work management, improve administrative efficiency of Taxation Inspection, normative tax inspection law enforcement behavior, strengthen organization and personnel dynamic reference value.