| The performance appraisal system of Chinese government civil servant has undergone a long process of development.From initial proposing of the theory,to the establishment of the framework and final implementation,the system has kept evolving.It can be mainly divided into the following stages:the first stage is in the early 1990s,when the enactment of the Temporary Regulations on Civil Servants marked the initial establishment of the prototype of China’s performance appraisal system.The second stage is in 2006,when the promulgation of the Civil Servant Law witnessed development of our performance appraisal system;most recently,in response to the continuous expansion of civil servant team,Civil Service Assessment provisions(trial)was formally introduced in 2017,to provide standardized guidance for performance appraisal of government units.Based on the theoretical analysis of tax administration performance management and PDCA cycle,and the case study of tax departments,the current thesis concludes that the management of tax administration performance is not a simple process of data collection and analysis,scoring and evaluation,but constitutes an organic system with many loops and steps.It is a PDCA work cycle,following certain procedures and methods.Under this model,the process of performance management in tax administration departments includes developing performance plan,monitoring performance process,evaluating performance and applying evaluation results.The key to improving the efficiency of tax department lies in reducing administrative costs,enhancing administrative efficiency and giving full play to the primary role of market in resource allocation.PDCA Cycle is a closed loop that enables continuous improvement and evolvement;it is in line with the needs of tax administration performance management.Applying PDCA cycle makes performance management a dynamic process of spiral progress,effectively taking performance management to the next level and assisting tax department achieve strategic goals.Performance management of tax administration department is a long term commitment.It requires continuous improvement and in particular further studies from the perspective of enhancing the quality of performance management,including measuring the optimization of performance management system,the functioning of process management,the design of performance indicators,justice and fairness of evaluating approaches,validity of evaluation results,as well as participation and satisfaction of all parties,to propel further professionalization and standardization of performance management at tax administration departments. |
