Since the implementation of performance management by the State Administration of Taxation in the original national tax department in 2014,the tax department has accumulated rich practical experience and mature practices in performance management.However,due to the shortcomings and limitations in indicator setting,evaluation methods,performance incentives,and other aspects,the performance management implemented by the current tax system still exposes certain problems and deficiencies,As a result,the incentive and supervision functions originally set for performance management have not been fully utilized in practical work.In order to analyze the actual operation of performance management in government departments,this article selected tax departments that have fully implemented performance management work as the object of this investigation and research.By using methods such as questionnaire method,it explored the current situation of performance management in tax departments,as well as its practical role,and conducted in-depth research on the problems and shortcomings encountered in the actual operation of performance management work,with a view to moving from point to area,I hope to provide reasonable and effective suggestions for government departments to promote performance management,improve the efficiency of government operations,and accelerate the construction of a national governance system and modernization of governance capabilities.As a member of many county-level and district-level tax departments in the country,the performance management work of the L District Tax Bureau of J City has the common characteristics of grassroots tax departments.It is necessary to not only undertake the work of municipal level performance indicators,but also conduct performance evaluation within the unit.Through continuous improvement and development,the performance management of the L District Tax Bureau in J City has made significant progress and a series of assessment results in terms of organizational structure,implementation process,process control,dynamic adjustment,and result application,effectively improving the work efficiency of the unit,creating a good working atmosphere,and constantly striving for excellence.At the same time,the current performance management work being implemented by the L District Tax Bureau of J City still has problems and deficiencies in some aspects to varying degrees,which hinder the continuous development of performance management effectiveness,and requires improvement and improvement to continuously optimize the level of performance management.This article fully utilizes public management,focusing on the relevant principles and theories of performance management,and combines the actual situation of performance management work in the L District Tax Bureau of J City to study the practical application of performance management in the L District Tax Bureau of J City.Based on the collation and analysis of relevant literature at home and abroad,this article has combed the relevant theoretical concepts and historical evolution of performance management in the tax system.Using questionnaires as the main form,and combining interviews with some staff,it has conducted a multi-angle analysis,demonstration,and comparative study of the current performance management situation being implemented by the L District Tax Bureau of J City,and found some problems in the current performance management of the L District Tax Bureau of J City,The causes of the problems found were analyzed,providing ideas and directions for further rectification and improvement.This article believes that there are three problems in the current performance management work of the L District Tax Bureau in J City,namely,the imperfect performance management system,the inadequate participation of all staff in performance management,and the need to improve the fairness of performance evaluation.On this basis,by drawing on relevant practical experience and performance management theory,this paper proposes five optimization suggestions for the performance management work of the L District Tax Bureau in J City. |