Tentative Research On Tax Inspection Department's Performance Management

Ever since 1980s, an administrative reform movement called as "reinventing government movement" has been swept over the western countries successively with the purpose of setting a performance-oriented management mechanism in public sectors. In this movement, the performance management, a fairly mature methodology in the management of corporations, was introduced to the administration of the government and took effect. Now it has developed into a relatively mature methodology and principle. With its focuses on the result orientation and response for public needs, performance management becomes an important method for raising the efficiency of resource allocation and government response ability, and the tide in the current international administrative reform. With the deepening of the administrative management system reform in China, problems of the existing proficiency assessment system for civil servants consistently arises, such as the assessment system falling behind the modern public management concept without meeting the requirement of the management for civil servants. Therefore, in the process of deepening the reform of administrative management system, much attention has began to be attached on the reference and introduction of the advanced and new international management mechanisms, skills and tools. As the Performance Measurement Panel in American national performance assessment typically defined, the performance management is a management process in which a universal performance objective is set with the assistance of performance information and the resource allocation and priority is arranged so as to notice the manager whether to maintain or to change the preset objectives and report the successful completion of achieving the pre-set objectives. What the performance management pursuits is the effective operation and services of quality and efficiency of the government. After entering the 21st century, the government performance management should be listed as the key aspect for further research in our countries for its implementation and assessment is the critical component in administrative management system reform and the necessary requirement in shifting the government functions. Though such a government performance management which is closely related to the principles on responsible government, fair government, clean government, public welfare government, cheap government and legal government, it will implant the public welfare concept based on people and fasten the establishment of result-oriented performance consciousness in the public departments and finally a positive public image on the society. Moreover, it can fully represent the new values on economy, efficiency, benefits and responsibilities in the government management. As a public department of the government, the tax sectors can not be exempted from such a reform. Particularly, the tax inspection department with the special function of tax inspection can not play their role in some areas for lacking of efficient performance management for tax inspection. Through the analysis of the statue quos of a tax inspection department on the grass level and based on the principles on performance management, objective management method and key performance indication as well, this paper tries to apply an all-round and effective performance management to this department in the hope of achieving the objectives of raising the working efficiency and stimulating the positive actions.