Study On Performance Management Of Guangzhou Municipal Local Taxation Bureau

After the 3rd Plenary Session of 18 th CPC Central Committee,the reform on finance and tax has been a central part of comprehensively deepening the reform.With the development of market economy and the rule of Law Society Construction,tax will be the only source of the state finances.The whole society pay more expectations to improve tax collection,administration and tax service level.In order to break through the deep water area of tax reform,it is worthy attention that tax departments to strengthen self construction to enhance their performance.The tax department constantly tap the potential in its human resources,and innovate the management mechanism,but the problems of low performance of some cadres still exist:Firstly,not to be interested in gaining merit, but only in avoiding making mistakes;Secondly,equalitarianism,taking mess;Thirdly,lack of learning,poor innovation.To motivate the team vitality, improve work performance,the tax department attempt to aply performance management which is widely applied in the enterprise in the management of civil servants.Performance management, a concept and method of management,refers to taking performance evaluation as the main means,making comprehensive evaluation on the performance and effect of performing duties,completing tasks and the process of realizing the target of the government and its agencies,and to improve their work, reduce the cost,improve the efficiency,according to the evaluation results.In 2011,The Guangzhou Municipal Local Taxation Bureaus at the forefront of reform and opening up, started the practice of performance management pilot.After two years of implementation, the performance management touched the nerve of the leading cadres,whose performance consciousness gradually enhanced.While the performance management can really solve the problem that “working is the same thing if you do or not, more or less, good or bad” is still worthy of study.On the basis of the domestic and foreign theories of performance management,This study combine with the exploration of the construction of team management which has been carried out by the tax department for a long time,analyse the defects in the tax departments’ current implementation of the performance management,demonstrate the necessity and innovation of perfecting the performance management,put forward the basic train of thought of the implementation of the performance management in the tax department.Discuss the tax department’s performance in how to implement performance management effectively and avoiding formality in the new situation,explore the rationality of the implementation of performance management.At the same time,this study find out obstacles that the current implementation of performance management in the tax department has encountered include that matching mechanism is not perfect,communication management is not smooth,low level of informatization of management system.The analysis against practice shows us there is a inevitable relationship between the effectiveness of the implementation of performance management and communication management, construction of incentive mechanism,degree of system informatization.