Research On The Performance Appraisal Of The Taxation Bureau Of L City

The performance management model introduced by the government to enterprises first appeared in the 1980s.It was due to the recession,many developed countries were heavily indebted,which made people doubt the ability of the government to deal with public affairs and promotes the trend of "government reengineering".As a result,many governments began to learn from enterprises and adopt the performance management model of enterprises.At present,performance management is an innovative way of government management,performance appraisal is the core part of all aspects of performance management,and it is an effective way to optimize the allocation of resources and improve the effectiveness of the government.As a part of the government and a tax law enforcement agency,the tax department implements performance appraisal,which is an important deployment made by the Nineteenth National Congress of the Communist Party of China,under the background of implementing unified tax performance appraisal in the national tax system in the past five years,this paper takes the performance appraisal of L City Tax Bureau as a practical case,introduces the basic situation of L City Tax Bureau,and through questionnaire survey and interview,it has grasped the views of tax cadres on the current performance appraisal of L City Tax Bureau.Firstly,this paper briefly introduces the background and significance of the topic,and then summarizes the domestie and foreign research on performance appraisal.Secondly,it explores the concept of performance appraisal,the content of performance appraisal,the role of performance appraisal in tax departments and several common methods of performance appraisal.Thirdly,taking the current situation of organizational performance appraisal of L City Tax Bureau as the logical starting point,it points out that there are some problems in L city tax bureau,such as organizational performance is less important than personal performance,unreasonable compilation of performance evaluation indicators,the channel of performance communication is not smooth,performance evaluation results are not used properly,and analyze the reasons for the problems.Finally,it gives some corresponding countermeasures,such as defining the performance appraisal index system,innovating the compilation method of performance indicators,perfecting the operation mechanism of performance appraisal,paying attention to the application of performance appraisal results,integrating organizational performance and individual performance results,and creating local characteristics of performance culture highlights,in order to provide a strong reference for the sound development of performance appraisal of L City Taxation Bureau.