A Study On The Performance Management System Optimization Of The Tax Inspectors Of The City A Taxation Bureau

Modern performance management had been emerging as a new governance operating model in New Public Management movement in western countries.It aimed to establish a performance management(PM)mechanism in public departments of government.As the point of breakthrough,PM has played an important role in reform on governance operating model in many countries.In the transition period of China,multiple changes require government to make continuous improvements on function transition,management concepts,management approaches,to establish flexible and efficient management model to meet all needs of citizens continuously.The administration of taxation has developed and practiced the task-oriented PM and gained some effects with the corresponding specific measurements.But it is also shown that,due to lack of a complete formal evaluation mechanism,this PM has some shortcomings and problems.This makes it failed to meet the requirements of rapid modernization of taxation administration.Since the work-flow of tax investigation department is simpler than the ones of other departments in administration of taxation,at the early stage of reform,compared with other tax departments,applying PM trial in tax investigation department would cause smaller impact on routine work.What's more,it would be easier to control the progress of reform and limit the side effects.Research on this topic is helpful on improving the effectiveness and quality of tax investigation,regulating the behavior of tax inspectors,and making tax inspectors highly motivated and better team-work.In this paper,results and methods of existing domestic and overseas researches are reviewed and summarized.With the results and methods summarized,the PM of tax inspector in a sample local tax inspection bureau,named "A",is deeply analyzed.As a result,major problems with current PM in "A" are found.This paper also contributes to present high-level design,principles,and specific solutions to improve the PM in "A".In specific,with method of target management,key performance index evaluation,following improvements are proposed:making accountability of responsibility clear,actively innovating on evaluation concepts,constructing reasonable evaluation system,setting measurable objectives,and keeping process of PM running orderly.