Research On Performance Management Utility In National Tax Authorities

In this dissertation,the fuzzy comprehensive evaluation(FCE)method is used to quantify the utility values of the performance management(PM)on the tax officers.This dissertation demonstrates the achievements and shortcomings of the current PM in national tax authorities,analyzes the causes of the problems in depth,and puts forward various countermeasures in respects with utility promotion.Firstly,the research background and related concepts and theories are introduced as well as the PM development process of national tax authorities and the current PM implementation in Shaoxing Municipal Office of State Administration of Taxation(SAT).Secondly,the results of investigations are calculated by means of the FCE method,which indicate the utility values of the PM on the tax officers.In this part,an overall measurement and a classified measurement are adopted respectively.The overall utility value of the PM on all the tax officers is 5.887,which is between the General and Cognitive,and is closer to the General.The classified measurement quantifies the different utility values respectively according to different ages,positions and levels.It not only analyzes the relationships between utility values and different indexes on the basis of the results,but also compares the utility values among different groups of tax officers.Then discuss the current PM implementation in national tax authorities.The PM has positive impacts on the respects with the implementation of major reforms,the enhancement of the work execution,the timely detection and correction of the problems and the promotion of leadership actions.On the other hand,the PM has shortcomings in regarding to unreasonable performance plans,neglect of training and communication,distorted assessment,inequitable incentives and disharmonious colleague relationships.By analyzing the causes,the smooth promotion of the PM in national tax authorities benefits from high emphasis and good top design by the leading bodies of SAT.However,as a considerable number of leaders in tax authorities regard PM as a political mission,they lack correct understanding of PM.Mostly,PM considers more requirements by the supervisors than needs by the subordinates.As a result of the current work system,the PM is applied in a small range and at a low level of emotional care.Last but not the least,various countermeasures of the PM utility promotion are put forward.It aims to claim a correct understanding of PM and focus on every aspect of the performance management cycle,especially the current weak links.Furthermore,emotional care should be paid more attention to achieve better results of the PM.