Target Management Theory Of The Operation Of The Performance Evaluation System Of The State Tax Department

Government Performance Evaluation has been a hot topic in Government Management Theory. In recent years, some new ideas such as the scientific development and the right government performance, and new performance management theory and method drived the establishment of scientific government performance evaluation system in government departments of China. As an importmant functional department of government, revenue department has functions of finacial revenue, regulationg economy and public service, which is very importmant for the development of national economy, social security and welfare. In2010, the Central Economic Working Conference made a new request for revenue department to insist upon scientific and harmonious revenue, putting tax reduction by construction into practice and organizing revenue, improve revenue system constantly, enhance the function of regulating economy and guarantee service, change the pattern of development and increase people’s welfare, so as to promote the economy and society well and fast. According to this request, the national revenue department are working on the building of "service-oriented revenue".Considering the request of revenue department reformation, this paper chose national revenue department as the research boject, based on Drucker’s Management By Objectives(MBO) theory to analysis the problems in the national revenue department, and find the methods to solve this problems in the performance evaluation system of the national revenue department, this would be some guidences for the national revenue department to improve its performance evaluation system.Some issues were discussed in this paper. The first, the background of government performance evaluation system was described, and some relevant research both in and out of China was present; the second, based on the conceptions definition, the government performance evaluation system based on MBO was established; the third, the problems in the national revenue depaerment was discussed, such as evualuation index uncompleteness, evaluation method unscientific and the missing of incentive mechanism, extermal evaluation subjects and results use. The cause of these problems may be the separate of strategy objectives of the national revenue department and the country, the specific characteristic of national revenue daraptment, the limit of performance evaluation skill, missing of external supervision and public service awareness and sense of responsibility. Th forth, the way to optimize the performance evaluation system of national revenue department was proposed, including economic regulating function rebuilding, public service awareness and sense of responsibility developing; performance evaluation system modification, scientific evaluation method utilization; result-used evaluation process building, system modification of rewards and penalizations and stimulation system building. Finaly, a conclusion was sum up, the main innovation and shortcomings was put forward, and a clue of future study was given.