Research On The Existing Problems And Optimization Paths Of Performance Management Of County-level Tax Department

The implementation of performance management is an important means for tax departments to adapt to the general trend of government management reform,innovate management concepts,improve work efficiency and stimulate team vitality.Since 2013,the tax department has basically formed a complete performance management process mechanism and system through 9 versions of upgrading and optimization,which has helped improve the execution and credibility effectively.With the deepening of the modernization of the central government’s governance system and governance capacity and the implementation of the reform of tax modernization at the grassroots level,a series of problems have gradually emerged,such as the performance management objectives of the tax departments at the grassroots level are not clear,the organizational performance and individual performance are not well connected,the internal consumption of management is increasing,and the application of performance evaluation is insufficient.Under the dual needs of external development and internal management optimization,the practical problems faced by the internal performance management of the grass-roots tax departments,mainly the county-level tax departments,have aroused great concern,such as the loss of management benefits and the contraction of functions.Taking the performance management practice of L County Tax Bureau as a case reference,the article comprehensively investigated the performance satisfaction of the staff at different administrative levels and posts in the county level tax department represented by L County Tax Bureau with respect to the organizational performance of the current unit,the setting of individual performance indicators,the evaluation rules,the evaluation results,and the application of results by taking the questionnaire and interview methods.With sufficient research data,the paper uses the performance management government performance management system model framework to analyze the system and practical problems of performance management in county level tax departments by using the two factor theory and equity theory,starting with the management links such as the positioning of performance management objectives,the setting of performance indicators,the monitoring of performance process,the evaluation of performance results,the communication and feedback of performance,and the application of performance results.Finally,taking the performance management theory as the framework,starting from the current development practice of government performance management and the actual needs of performance management of tax departments,this paper puts forward the concept of cultivating performance management and clarifies the positioning of performance management.Pay attention to the implementation of performance plans and scientifically compile performance indicators;Implement integrated supervision and examination to promote performance monitoring through effective communication;Optimize the performance appraisal mode and improve the scientificity of performance appraisal;Pay attention to the balance between incentive and accountability,and strengthen the performance management optimization path of county-level tax departments such as the rational application of performance results.This has made a useful attempt to optimize and improve the performance management mechanism of the tax system,and also explored and analyzed specific areas for the current government performance management.