Research On The Construction And Application Of The Government Performance Evaluation Model

Since the second half of the 20 th century, modern government management innovation has received a great deal of attention around the world. Performance management as a new management Concept and method,has gradually become the key of governments which could promote the reform of system, improve the government efficiency, reduce administrative costs. As the core link and the strongest technical part of performance management, performance assessment has been playing an important role in the government performance management. In China, government performance management arose comparatively late, and is faced with opportunities as well as challenges at same time. The research of government performance assessment based more on macro perspective, and the instructional role for the practice of a specific government departments was weak. Or, the research of government performance assessment based more on tool rationality, and had been short of deep research of value rationality of performance assessment. The lack of value evaluation tool which could be directly applied to practice of government performance assessment, seriously affect the exertion of government performance management effectiveness. Therefore, it is urgent and important that we should deepen the study of government performance assessment on the meaning of value rationality,and provide the specific tools and methods for performance assessment of government departments.In this paper, the research of government performance assessment is conducted on value rationality and mainly divided into the following seven parts: The first part expounds the research background, research significance, research results at home and abroad and the research contents, ideas and innovations in this paper. The second part expounds the basic theory of performance assessment and the connotation, meaning and function of the government performance assessment, which leads to the tool rationality and value rationality theory, and to explain the difference between the government and enterprise performance assessment system. The third part, begins with the analysis of the status quo and problems of the current government performance assessment, and then elaborates the influence of the basic elements of government performance including the assessment purpose, assessment content, assessment subject, and assessment method. The fourth part, on the basis of expounding the principle, the basic elements and the basic framework of government performance assessment model building, establishes the “value- procedure” matrix model for government performance assessment; further, through the analysis of the three value elements of the assessment model including validity, fairness and efficiency, respectively sets up the assessment criteria of plan, implementation, evaluation and improvement. The fifth part, taking the state administration of taxation of A city in Shandong province for example, designs the working train of thought of the application of evaluation model and survey questions; further, through the method of simulation application with group testing, deeply researches the question and reason of value paucity of performance management of the state administration of taxation of A city,and put forward the proposal for improvement. The sixth part, from three aspects including the power, environment, security of implementation, puts forward suggestions for the practical application of government performance assessment model. The last part, sums up the achievements and shortcomings of the studies carried out in the paper, and looks forward to the further research direction.This article tries to innovate in the following aspect. First, based on the viewpoint of value rationality, attempts to establish validity, fairness and efficiency as the elements of the value of government performance assessment standard. Second, as the three value elements of validity, fairness and efficiency for the vertical axis, as the four procedure elements of plan, implementation, evaluation and improvement for horizontal axis,based on the “value- procedure” matrix model, explores the construction of government performance assessment model.