Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

Study on Improvement of the Performance Management of Jiang Feng Municipal Office, State Administration of Taxation

Author GuoJiuQuan
Tutor WangQingJun
School Hefei University of Technology
Course Public Administration
Keywords Tax Organizations at the Grass-roots Level Performance Management Key Performance Indicator Balanced Scorecard
CLC F812.42
Type Master's thesis
Year 2008
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With the development of the society and fierce competition, all types of organizations are in pursuit of the enhancement of performance. The pursuit of performance enhancement constitutes an absolutely necessarily portion of an organization’s strategy and contents of the management process. Jiang Feng Municipal Office, State Administration of Taxation(SAT), as a county level office, directly dealing with the taxpayers in the front of tax administration, forms the major forces in tax revenues collection together with other tax organizations at the grass-roots level. In recent years, with the reforms of functionality transformation for the whole taxation organs, the strategic objective were transformed from focusing on tax collection and education of talents into the construction of public-service-oriented and modernization of taxation administration organizations; along with changes in many aspects of management functionality, working manner, structure of organization etc .. But comparing to the specialization and promotion of information technology on tax administration, the performance management of tax organizations at the grass-roots level are still lagged behind. Certain issues are still not solved thoroughly, such as focusing on performance measurement, while overlooking performance management. The main content of performance measurement was the completion of tax revenue plan, The human resource management is still based on the traditional job responsibilities appraisal, monotone incentive ways, highlighting on the in-progress and afterwards appraisal, while overlooking pre controls. Neglecting of management and softening responsibilities. Therefore, the establishment of a set of performance management system, which is well-designed and adapt to the development demand of tax organizations at the grass-roots level, is critical.Based on this ground, the article illustrates from the basic theory of performance management, introduces the main flow for performance management, determined the basic methods of performance indicator (such as the Balanced Scorecard, Key Performance Indicator, etc.); then points out the current problems of the performance of domestic tax organizations at the grass-roots level and the causes of implement performance management, puts forward countermeasures to improve; connections with the practice of Jiang Feng Municipal Office, SAT, points out the problems of performance management, and analysis reason according to existing problems; finally according to the Characteristics of Jiang Feng Municipal Office, SAT and the main flow for performance management ( make the performance indicators, performance guidance and feedback, performance appraisal, performance improvement), procedure of performance management, a set of practical plan on performance management reform is developed, when make the Key Performance Indicator, use the method of Balanced Scorecard to break down the overall goals of the organization, in the flow as a whole, must always attach importance to the effect of performance communication.

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