Research On Performance Management System And Its Application Of Local Tax Bureau Of Panyu District In Guangzhou

With the development of globalization, informatization and marketization, performance management had been introduced into government management gradually, and the whole world set off a wave of relative reform in the late twentieth century. In China, government performance management has received more and more attention and concerns after Reform and Open-up. Many local governments and departments have made an attempt on it and made great efforts to get good results. As an important part of national administration, tax departments are overtaking the great responsibility of organizing national revenue, controlling macro-economy and distributing civil income so that it is of particular importance to take performance appraisal in tax departments. At present, the management system in tax departments have begun to lag behind and the assessment methods are single and outdated, which can not adapt to the demand of precise tax and organizational management. It is particularly urgent to introduce the modern idea and methods of performance management into the tax department and make it effective to carry out.This paper analyzes the tax department performance management theory by literature survey, field investigation and case analysis and put forward the countermeasures based on the actual situation of performance management in the local tax bureau of Panyu District. This paper analyzes performance management system design and implement of local tax bureau of Panyu District by carrying out questionnaire and diagnoses the problems in the performance management system and its application. According to the above analysis, it points out some serious problems such as the lack of effective link with organizational strategic system, the unscientific set of performance evaluation index system, the poor quality of collected data, the singleness and lack of rigor of performance evaluation form, the short of stakeholder participation, the low ratio of performance results utilization etc. This paper suggests implementing professional reform of tax collection and management, optimizing the performance management system and speeding up the construction of soft and hard environment on performance management application in order to realize the scientific construction of performance management. On basis of above analysis, this paper hopes to provide references to the local tax bureau of Panyu District, even to other departments by providing advices and countermeasures on the performance management system.