Research On The Optimization Of Incentive Function Of The Performance Appraisal Mechanism Of Civil Servants In The State Taxation Administration Of N City

The construction and improvement of the incentive function of the performance appraisal mechanism is of great significance to the promotion of civil servants.It is the development trend of the performance appraisal mechanism based on motivation theory in the public sector in our country at present.Since 2014,the state taxation administration of N City has made beneficial exploration in constructing and applying the performance appraisal mechanism and constantly motivating the civil servants in this tax system,but the overall motivating function of the system’s performance appraisal mechanism is still poor.In order to give full play to the incentive function contained in the performance appraisal mechanism and guide the civil servants to actively achieve the expected goals of the organization,the incentive dysfunction of each element of the performance appraisal mechanism must be corrected based on the incentive theory.Based on classical motivation theories such as Expectancy theory,Goal Setting Theory and Reinforcement Theory,this paper takes the performance appraisal mechanism of the state taxation administration of N City as the research object,and analyzes the mechanism of all aspects of the performance appraisal mechanism of the state taxation administration of N City through literature research,questionnaire survey and interview.This paper probes into the problems of motivating dysfunction caused by specific factors such as performance appraisal subject,performance appraisal index,performance appraisal process,performance appraisal feedback and performance appraisal result application,reveals the problems such as the concept deviation of the appraisal subject,the violation of the incentive logic in the setting of indicators,the dysfunction of the appraisal process,the obstruction of the incentive effect by the evaluation feedback,and the failure of the application of results to achieve the incentive expectation.This paper further analyzes the deep-seated reasons from the aspects of cultural construction,implementation capacity,mechanism construction and so on.Finally,based on the actual situation,the paper discusses how to optimize the performance appraisal mechanism of the state taxation administration of N City from the aspects of constructing performance appraisal culture,improving performance indicators,optimizing appraisal process,improving the feedback system and perfecting supporting measures,so as to give full play to the incentive function of the performance appraisal mechanism and effectively stimulate the civil servants in the tax system to continuously improve the overall organizational performance.