| Nowadays, tax organization is facing the convert of public functions and supervisor mode, and its strategic target is adjusted from the former style of "collect taxes successfully and lead your team well" to constructing the tax organization of public service-oriented and management modernization. Thereupon, this style brings about some changes, such as administration functions, working manner, institutional framework, evaluation criterion and so on. Therefore, it’s very important to construct a perfect performance management system which accords to organization development strategy. This not only meets the need of constructing a public service tax organization, but also meets the need of tax management modernization.In this research, it is guided by modern performance management theory, and takes the case of Xuchang city’s performance management in local tax system. We learned from the successful mode and experience of performance management at home and abroad, emphasizing the implementing progress of performance management in basic tax system. We analyze and put forward some optimizing suggestions for the implementing effect and shortcomings, which have some practical significance.This paper is divided into five parts. In the first part, we state the background and practical significance based on which this topic is chosen, the main train of thought and approach of the research. In the second part, we summarize the basic theory of performance management, In the third part,we introduce the main mode and practice of performance management at home and abroad. In the fourth part, we introduce the management methods used in the past, and analyze the performance management carried out in Xuchang’s local tax system. In the fifth part, we discuss the effectiveness and problems of performance management carried out in Xuchang’s local tax system, we put forward some suggestions for implementing performance management from the aspect of tax organization’s strategic target.In the research, we mainly use the methodology of literature review, case analysis and the comparison. On the basis of summarizing the current research, the innovation of this paper lies in the reality and operability of research subject. Through our exploration of evaluation mode in basic performance management, we hope we can provide some reference and suggestions for implementing performance management in local tax system. |