| At present,the government management reform has become increasingly deep,how to adapt to the trend of reform and innovation,to serve the overall situation of economic and social development,the use of scientific management to enhance tax collection and management efficiency and service level,very urgent and necessary.Grassroots taxation department active in the tax collection and management line,grassroots taxation department ’s work directly affects the progress of China’s tax modernization.The Third Plenary Session of the Eighth Central Committee of the Party made it clear that "strict performance management,highlighting the responsibility to implement and ensuring consistency of power and responsibility".Performance management has become the core content of government reform and innovation.In recent years,many tax authorities in our country have carried out performance management work and accumulated a lot of good experiences and practices in order to enhance the management quality and enhance the work level.The role of grassroots taxation department as the forefront of performance management,performance management in the optimization of human resources,clear job responsibilities,to prevent the risk of law enforcement and promote the implementation of the role of the work is gradually emerging.But can not be ignored is that in the achievement of beneficial results at the same time,some problems also need to be resolved and improved,the grassroots taxation department work complex,a job needs counterparts in a number of departments,work there are struggling to cope with the phenomenon,and performance management Evaluation rules and indicators of design unreasonable,unscientific,resulting in more do wrong,lack of fairness,affecting the enthusiasm of some tax officers work.Therefore,this paper will use comparative research method to analyze the situation of government performance management evaluation at home and abroad,and summarize the key elements and scientific methods of constructing performance management evaluation system.At the same time,qualitative and quantitative analysis combined to explore the grassroots taxation department to establish the performance management evaluation system of the theoretical basis,how to establish a scientific index system.Through the literature research method,access to relevant books and journals,and strive to absorb the latest knowledge of performance management,to enrich the research ideas,enrich the content of the paper.Finally,the combination of theory and practice,based on the theoretical analysis of performance management evaluation system,combined with the construction and implementation of performance management evaluation system of Jingdezhen High-tech Zone State Administration of Taxation,summed up its construction rules and concrete implementation plan to further study how To promote the government departments,especially the grass-roots tax department performance management evaluation system to improve and optimize. |