Construction And Research On Performance Culture Of Hainan Tax System

The report of the 18th National Congress of the Communist Party of China emphasized that it is necessary to promote government performance management and build a service-oriented government.In fact,our government departments have had some practical experience in performance management,but they have not been able to form a systematic performance management system.With the progress of society and the modernization of government governance,the role of performance culture in public sector governance has gradually gained attention.Therefore,the focus of this study is to find breakthroughs in performance management research from the perspective of cultural influence.This study will introduce the performance culture theory,based on the basic theoretical value framework,construct a theoretical analysis framework that adapts to the specific context of this research.Combining the practice of performance culture and performance management of taxation system in Hainan Province,the survey method combined with targeted interviews is used to analyze the development status of performance culture in cases as comprehensively as possible,and the performance culture in Hainan Province is interpreted.The role of the.Specifically,this study will be carried out in the following five aspects:First,the introduction part of the research.It mainly introduces the background of the research topic,the theoretical and practical significance of the topic selection,and summarizes the existing achievements of performance culture research at home and abroad,and formulates specific research methods and research contents.The second is the theoretical explanation of the research.It mainly introduces the performance culture theory,combs the performance culture construction model,analyzes the relationship between culture and management on this basis,and further develops the basic theory and constructs the performance culture theory in Hainan Province's tax performance management.The third is case analysis under the guidance of theory.It analyzes the development status and development process of the performance culture of tax system in Hainan Province.Focus on interpreting the questions reflected in the questionnaire and interviews,summarizing existing problems on the basis of analysis and trying to analyze the specific reasons.The fourth is the path analysis of problem solving,and proposes a feasible path to solve the problem based on the problems found in the research.The fifth is to propose the possibility of deepening the research in this field in the future.Through research,it is found that the current performance culture still has weak values,strong inertia of bureaucratic system,low level of performance culture,and discrete individual and collective performance.It is proposed to establish a humanistic concept,adhere to innovation and change to improve the level of performance culture,pay attention to the cultivation of democratic thinking of performance culture,and accelerate the integration of individual and collective performance building.Finally,the model of performance culture construction that can be applied to the actual tax system of Hainan Province is proposed.