Research On The Organizational Performance Management Of The Primary Revenue Department Of Dongguan

In the 1960s and 1970s,with the rapid development of information technology and the promotion of globalization,the public financial crisis,management crisis and public trust crisis in western countries intensified,which gave rise to the"reshaping government movement".During the reform movement,western governments gradually focus on performance management,which primitively widely used in the enterprise internal management,and make it become the mainstream of western countries government management tool,since which the new public management erupted.In China,as the pace of institutional and administrative reform has accelerated,our government has gradually shifted its functions and explored the implementation of performance management.The tax department plays a decisive role in the state and society,and its performance straightly affects the government's performance.Since 2013,the State Administration of Taxation has been gradually start performance management.After more than four years of development,it has gradually built up a performance management system which covers the whole system,the whole process and the whole staff.However,due to the late start of performance management of the national tax system,there are some problems in grassroots practice,such as performance specialist with insufficient,dislocation of the performance index settings and the grassroots administrative framework,and deficient in stability and long-term wins of the evaluation index,etc.At the beginning of 2018,the reform plan for deepening party and state institutions was issued,which made arrangements for the merger of national and local taxes at and below the provincial level,clarified the future development direction and responsibilities of tax departments,and set higher requirements for tax collection and management,tax service and team building.As a result,borrowing the performance management theory and experience of western developed countries,combining the long-term development strategy of the tax department after the merger,based on the grassroots tax departments in practice,establishing a scientific,reasonable and efficient performance management system,has become a subject of great significance and value in front of the tax department after the merger.Based on the above background,this paper take the tax department of Donggu,an as the research object,and starts from the problems found in the performance management of the grassroots tax departments of Dongguan,attempting to introduce the more mature theories of performance management in western countries into organizational performance management of the grassroots tax departments to establish a performance management system that is compatible with the grassroots tax departments of Dongguan in practice.This paper consists of six parts.The first part introduces the research background,significance of research,domestic and foreign research status,innovation and shortage.The second part describes the related concepts such as the performance appraisal and performance management,the administrative system of City Managing Town and public service theory,and introduces BSC and KPI.In the third part,the general situation of the tax department of Dongguan before and after the merger will be introduced,and the situation of performance management of the grassroots tax departments before the merger will be analyzed and discussed.The fourth part analyzes the main problems and causes of the performance management of the grassroots tax departments.In the fifth part,the author puts forward optimization suggestions on the performance management of the grassroots tax departments of Dongguan.The sixth part is the conclusion,which summarizes the research of this paper.The merger of national and local taxes has put forward new requirements on the performance management of tax departments.How to take advantages of performance management of national and local tax department and establish a new performance management system for the new tax administration as soon as possible becomes an emergent problem to be solved in front of the grassroots tax departments.The innovation of this paper is that the author stands at the historical point of the merger to compare and analyze the performance management rules and regulations of national and local tax department in Dongguan,and summarize their differences,similarities and problems to provide valuable reference for optimizing performance management of tax department which is consolidated.