Based On The Management By Objective To Discuss The Performance Optimization Of The Taxation Bureau

The idea of performance management was first proposed for corporate performance management.After continuous development and enhancement,it gradually becomes a complete independent management theoretical.This method can be applied not only in private sector(e.g.industry/corporate),but also can be applied in public sector(e.g.government agencies).It provides a new approach for government administration.In 2014,all departments of State Administration of Taxation and Inland Revenue Departments in nine provinces(cities)were choose as pilot units for test the application of performance management in taxation system.Since 2015,the performance management has been carried out in the whole taxation system.It shows the reform in taxation system,and a new way for government management by carried out performance management in the taxation system.And then,during the execution of the performance management,the taxation authorities found a lot of problems.Management by objective(MBO),which was proposed by Peter F.Drucker in 1950s,has been widely used in enterprise performance management.Based on the MBO and the author's working background in HC national taxation bureau,this thesis addressed on the problem that how to carried out performance management in taxation agencies.The idea of the thesis is to use the MBO in taxation agencies to find out the problems and improve the government performance.The thesis includes six chapters.The first chapter is the introduction,it includes four parts.In the first part,we discusses the background of performance optimization in the tax authorities and significance of research studies in theory and practice.The second part is literature review.The development of performance management is summarized in this part.The specific content and research methods are adopted in the third part.The innovation and existing problems of this thesis are discussed in the final part.In the second chapter,a brief introduction of performance management,performance optimization,and MBO is given and the application of performance management in government agency is given in the third chapter.A case studies of performance management in government agency are discussed in the fourth chapter.That includes two parts.A theoretical framework "Importance-Performance Analysis"model is built based on MBO first to find current performance management problems in taxation bureau.The procedure includes designing indicators,questionnaires,sampling statistical analysis.After finding these problems,the phenomenon for these problems are analysis.In the fifth chapter,the author proposed a four steps performance optimization concept for taxation bureau and existing limitation in current MBO application is removed.Conclusions and summarizes of the contents and achievements of these thesis are given in the last chapter.