Performance Management And System Innovation In The Grassroots Local Tax Department Based On Two-factor Theory

Since the nineteen seventies, in the customer orientation of the new public management theory is driven below, government of world each country lifted a far-reaching reform government movement. In this movement, how to improve the performance of public sector become the theoretical circles and the focus of attention of the government. Performance evaluation as a new public management assessment and improvement of government performance and important tool for constructing the "public service" government serious content, to achieve organizational goals, improve management level, perfect human resource management is essential, and therefore has caused the wide attention of world governments, has become the current administrative management research issue and recognized problem. The establishment of a scientific evaluation index system, the implementation of effective performance management, building a responsive government has become the trend of the reform of the government. Government performance evaluation in the field of public administration is becoming more and more public management subject.However, from the current our country tax department performance management situation, tax departments in the use of performance evaluation results using also exist the following shortcomings:first, the subjective index performance evaluation has great randomness, the lack of institutional guarantee "secondly, results using the formalism is serious. The subjective evaluation to leadership of the subjective evaluation and objective facts as the basis, seriously affected the results of objective justice. And department heads on the evaluation result seriously enough, is often a comment on it, no measures are taken to implement the work of evaluation results, evaluation and evaluation of a sample, judged praise a kind bad, so that the use of evaluation results form. Once again, the lack of corresponding measures. Although the local taxation departments to pursue the right sunlight! Open policy, but due to the lack of security system, there are still many taxpayers and related information is not open, the sunshine state, while the foreign relatively complete information disclosure system, incentive and restraint mechanisms, the mechanism ensures that the performance management reform can smoothly to carry out. This paper first on the background and significance of research are analyzed in detail, and the design of related theories, such as theory of motivation, performance management theory as a general overview. At the same time, in-depth study of this field at home and abroad related research; and then, this article from the YX District of Guangzhou Local Taxation Bureau innovation of performance management system, performance management process starting with the status quo, analysis of the YX District Local Taxation Bureau performance management status and management behavior deviation; finally, based on the double factors theory, plan of double factor theory in the local tax department application environment, double factors and double factor theory from the perspective of the local tax department performance management and system innovation countermeasures in-depth research, has established performance management system. In addition, this paper will also be on the innovation scheme evaluation and implementation of further research.