Research On Jin Nan Local Taxation Department Performance Management

Performance management is an effective management process to improve the quality of organization and personal work.At the organizational level,it can help enterprises or organizations to determine their own strategic positioning,it can improve the effectiveness of management,it can find and solve their own problems;at the individual level performance management can help improve the manager's management capacity and performance management plays an important role in optimizing human resource management and in stimulating employee motivation and enthusiasm for work.In recent years,China's governments at all levels have responded positively to the call for building a "public service government",and more and more attention has been paid to improving quality and efficiency in the field of internal control management and service satisfaction.As an important national administrative department,the tax department is responsible for organizing the national fiscal revenue,regulating the macro-economy and regulating the distribution of people's income,and it is of great significance to carry out scientific and effective management and evaluation of the tax department's work.In 2013,the State Administration of Taxation issued the Suggestions of the State Administration of Taxation on the Implementation of Performance Management(No.130 [2013] of the State Administration of Taxation),and put forward the work plan of "one year trial operation,showing result in two years,Brand establishment in three years",in correspondence to the plan,comprehensive performance management have been carried out in national tax system.Implementation of the performance management in tax system is the important deployment to implement the Party Central Committee and State Council "deepen the administrative system reform,innovation and administrative management" requirements,meanwhile,it is the important movement to build tax invincible army according to "strict" and "real" requirements in work and mental state.At present,the tax department performance management has become a normalized work,performance management greatly enhances the efficiency of tax work and execution abilities,and performance management improved the entire tax system as well as the tax system staffs' personal value.But at the same time,after the initial pilot phase,many difficulties and problems which need to be solved are gradually exposed the internal demands for increasing the performance management capacity is escalating within based on the Management by Objective theory,Organizational Justice and Incentive theory,this dissertation discussed the development process of government performance management at home and abroad,and systematically expounds the basic theory of performance management by using literature research method,comparative research method and case study method.At the same time,this dissertation analyzed the advantages and disadvantages of plans to develop and assess several general indexes in the government management.This dissertation introduced the excellent cases of performance management of tax system in China and abroad,it demonstrated the practice of Jinan Local Tax Bureau performance management based on the current situation and the achievements,and described the implementation process of collection and management department by selecting typical indexes.Through analyzing the specific and hidden problems,which had been gradually exposed,this dissertation pointed out the main problems regarding the balance of indexes and the quality of work co-ordination,and put forward the optimization plan of performance management of Local Tax Bureau in Jinan.