Study On Performance Management Of Grass-roots Civil Servants In Tax System Based On Psychological Contract

Nowadays performance management of government and civil servants receive more attention with the deepening of government reform.The tax system has basically established a rigid mechanism of performance management for grass-roots civil servants,but the flexible management has not been in place in time.Especially with the continuous deepening of the reform of the fiscal and taxation system,the tax system and civil servants' original psychological contract may not be fulfilled which will hinder the effective implementation of performance management.Therefore,to study the performance management of grass-roots civil servants in tax system from the perspective of psychological contract is very important.This paper clearly defines the relevant concepts such as performance management,and briefly introduces the theory of psychological contract,which lays a theoretical foundation for the follow-up research.This paper takes the performance management of grass-roots civil servants in Nanjing Taxation Bureau as an example,conducts questionnaire surveys and in-depth interviews.It concludes several problems that the performance planning indicators are unreasonable,the performance counseling is divorced from performance improvement,the performance appraisal is not open and fair enough,and the effect of performance incentive is not obvious.Then it explores the underlying reasons combined with psychological contract theory.At last,paper puts out the improvement measures of performance management in adopting CPI and KPI to classify performance indicators,using performance communication to promote performance improvement,using 360-degree evaluation method to improve the performance evaluation process,introducing the comprehensive salary system to performance result application.And it takes Nanjing city as an example to confirm the optimization of the improvement measures through comparative testing.