The Study On Performance Management Of The State Administration Of Taxation Of D City

Performance management is a tool for public management innovation and an important means to improve the efficiency of government departments and build a service-oriented government.As an important government department that manages state taxation and regulates macroeconomics,the efficiency of the taxation department has a direct influence on whether or not it can effectively fulfill its mission.In particular,in March 2018,the Central Committee of the Communist Party of China printed the"Strengthening Program for Deepening the Party and the State Institutions Reform" to clarify the reform of the national taxation and land tax collection and management system.The taxation department will shoulder more new historical missions.The application of performance management tools is not only a realistic need to improve the tax collection and management level of the taxation department in the new situation,but also a necessary way for the construction of a service-oriented taxation department.It is of great practical significance to study the performance management of the taxation department.In the context of building a service-oriented government,the performance management system of China's taxation department has changed from a start-up type,an assessment type,and a management type to a governance type.At present,scholars have made some achievements in the research of performance management in tax departments,but a single perspective and a lack of pioneering perspective have limited the value of research.The principal-agent theory is an important part of the new institutional economics.After years of research,it has formed a more mature analytical framework for governance issues.Therefore,it is feasible to study the performance management of the taxation department based on the principal-agent theoretical analysis framework.However,the related research is still lacking.This article is based on this blank to explore and analyze.This article is based on the performance management work of the State Taxation Bureau of D City.This paper first analyzes the feasibility of the principal-agent theory and its application to the performance management of the taxation department.Then,the status quo of the performance management of the State Taxation Bureau of D City and the effectiveness of the implementation were examined.Based on the principal-agent theory,the problems and causes of the performance management of the State Taxation Bureau of D City were discussed using empirical analysis methods.Finally,the corresponding countermeasures are proposed from the aspects of strengthening the construction of internal control system,strengthening the construction of performance culture,and optimizing the assessment process.The author hopes to enrich the research on the relationship between principal-agent theory and performance management through the research of this article,and to provide reference and enlightenment for the performance management practice of the tax department and other government departments.