Research On The Optimization Of Performance Appraisal System Of Dazhou National Tax System

The tax department is an important government department.Its main functions include three aspects: organization tax revenue function,adjustment means function and restriction function.The tax department's work level not only directly affects the national revenue,but also reflects the government's image.The basic tax authorities at the grass-roots level are the basis of the whole tax work.To realize the scientific and efficient performance management of the tax authorities at the grass-roots level is an inevitable requirement for the realization of the functions of the tax authorities and the promotion of the level of the government's service.The purpose of this paper is to find out the problems and causes of performance management in Dazhou's national tax system by means of investigation,literature analysis and statistical analysis.Based on the research results at home and abroad,the360 degree performance management method,the balance integral card and the key performance index method(KPI)are discussed.The principle,the advantages and disadvantages and the actual effectiveness of the three methods are analyzed.The three methods are not fully applied to the national tax system,and the characteristics of the tax departments at the grass-roots level are established.The four dimension KPI assessment method based on Balanced Scorecard is the best choice.This paper analyzes the way of performance appraisal,the calculation method,the rank distribution,the application and feedback of the performance of Dazhou national tax system.The present situation of the performance assessment of Dazhou state tax system is analyzed,and there are four problems in the performance assessment scheme of the state tax system in Dazhou.One is the lack of full dimension assessment and the unreasonable setting of the index.Two,index weight allocation is not scientific,and the weight of compliance risk category is too low.Three,the main body of the assessment is not clear,and the process of performance appraisal is not standardized.Four,the evaluation results are not in place,and theincentive and restraint effects of the assessment results are not fully realized.In view of the above problems,put forward feasible policy recommendations.First,it puts forward four dimensions that meet the actual situation of the State Tax Bureau,including finance,taxpayers,internal processes and staff's learning and growth.In the four dimensions,10 KPI indexes and 30 three level KPI indexes are selected through induction and comparison,and the existing evaluation scheme indexes are optimized and supplemented to make the optimization index more comprehensive and more in line with the current assessment requirements.Secondly,the index is weighted by the analytic hierarchy process(AHP).Finally,the weights of each dimension,the two level index and the three level index are calculated,and the weights of each index are allocated by a thousand points.Third,we introduce the data sources and evaluation criteria of performance appraisal.Through the introduction of the existing information system,the system extraction data and qualitative evaluation are combined,the channel of data extraction is clarified,the scientificalness and rationality of the data are improved,and the calculation method and evaluation standard of each index are clarified.According to the calculation results,it is included in the corresponding grade.Finally,the specific implementation principles and implementation steps are clarified,and from the aspects of system,human resources,communication and other aspects,we provide guarantee for optimizing the implementation of assessment plan.The innovation of this paper is to select the performance assessment of Dazhou National Tax Bureau as the sample,and establish four dimensions performance assessment based on the balanced scorecard,and adopt other advanced government organ performance evaluation Balanced Scorecard KPI assessment system,and then use the key index method,and have a certain practical basis at the present stage.The new performance evaluation is more comprehensive and more accurate,the weight distribution is more reasonable,the calculation method is easier to operate and master,the process optimization,performance feedback,communication and claim mechanism are strengthened,and the authenticity of the evaluation results will be further improved.However,the research on the performance management system of the national tax system is a long and continuous process.This paper is not thorough enough for the new plan's effectiveness,efficiency and employee feedback,which is the limitations and shortcomings of this paper.In the future,I will continue to track the implementation effect and constantly improve and optimize the evaluation plan.