I 摘要 面对国际形势、社会形态、经济发展的新常态，“改革”是国家发展的重要命题， 中国的财税体制改革也随着经济体制转轨步步推进。从建国初期的财税一体到 1984年财政税务分设，从1994年国地税分家再到2018年国地税合并，回顾梳理 新中国成立以来财税体制改革时间史可以看到，组织机构变革是财税体制改革的 实现途径。这次国地税合并是由中央顶层设计、自上而下推行的组织变革，在步 步推进、深度融合的变革过程中，如何发挥“人”的作用，提高变革成效，值得深思。 本文基于社会交互理论，在国税地税合并的组织变革背景下，从员工的人格 特征视角切入，探索主动性人格、变革承诺对员工工作绩效的作用方向、程度， 以及主动性人格如何通过影响员工的变革承诺实现对工作绩效的影响。一方面， 丰富了主动性人格、变革承诺和工作绩效的理论研究，另一方面，通过实证分析 帮助管理者了解并理解员工的变革承诺水平，借助研究结果对变革的优化完善有 针对性地建言献策。 本文回顾了主动性人格、变革承诺、工作绩效的相关文献欧亿·体育（中国）有限公司。在目标相似 理论的基础上构建理论模型并提出研究假设，通过对成都市税务局近300名员工 的问卷调查获取有效数据，运用SPSS22.0分析软件开展实证分析。 研究结果如下：（1）主动性人格对员工工作绩效有显著的正向预测作用；（2） 变革承诺在主动性人格对员工工作绩效的影响过程中具有中介作用。 关键词：主动性人格，变革承诺，员工绩效，国税地税合并 ABSTRACT II ABSTRACT Facing the new normal of the international situation, social formation, and economic development, "reform" is an important proposition for national development, and China's reform of its fiscal and taxation system has been gradually advanced along with the transition of the economic system. From the integration of finance and taxation in the early days after the founding of the People's Republic of China to the establishment of the Finance and Taxation Bureaus in 1984, from the separation of the National Taxation Bureau and the Local Taxation Bureau in 1994 to the merger of the National Taxation Bureau and the Local Taxation Bureau in 2018, looking back at the time history of fiscal and taxation system reform since the founding of New China, we can see that organizational reform is the way to achieve fiscal and taxation system reform. This is a top-down organizational change of the central top-level design. In the process of step-by-step advancement and deep integration, how to play the role of "people" and improve the effectiveness of change is worth thinking about. This research is based on the theory of social interaction. In the context of the organizational reform of the merger of national and local taxation bureaus and from the perspective of the personality characteristics of employees, it explores the direction and extent of the role of proactive personality and change commitment on employees' work performance, and how proactive personality impacts work performance by influencing employees' commitment to change. On the one hand, it enriches the theoretical research on proactive personality, commitment to change, and job performance; on the other hand, it helps managers know and understand the level of employees' commitment to change through empirical analysis，and it uses research results to make targeted suggestions on how to optimize and improve change. This research reviews relevant literature on proactive personality, commitment to change, and job performance. It builds theoretical models and proposes research hypotheses based on goal similarity theory. Additionally it uses SPSS22.0 analysis software to conduct an empirical analysis of the valid data obtained through a questionnaire survey of nearly 300 employees of the Chengdu Taxation Bureau. The research results are as follows: (1) Proactive personality has a significant positively predictive effect on employees' work performance; (2) Commitment to ABSTRACT III change plays an intermediary role in the impact of proactive personality on employees' work performance. Keywords: proactive personality, commitment to change, job performance, reform of National Tax and Local Tax Organization 目 录 IV 目 录 第一章 绪论 .................................................................................................................... 1 1.1 研究背景 ............................................................................................................ 1 1.2 研究意义 ............................................................................................................ 2 1.2.1 理论意义 ................................................................................................ 2 1.2.2 实践意义 ................................................................................................ 3 1.3 研究目的 ............................................................................................................ 3 1.4 研究方法 ............................................................................................................ 4 1.5 研究结构及框架 ................................................................................................ 4 第二章 文献综述 ............................................................................................................ 7 2.1 主动性人格 ........................................................................................................ 7 2.1.1 主动性人格的概念和特征 .................................................................... 7 2.1.2 主动性人格的维度与测量 .................................................................... 8 2.1.3 主动性人格的结果变量研究 ................................................................ 9 2.2 变革承诺 .......................................................................................................... 10 2.2.1 变革承诺的来源与概念 ...................................................................... 10 2.2.2 变革承诺的维度和测量 ...................................................................... 12 2.2.3 变革承诺的前因变量和结果变量研究 .............................................. 13 2.3 工作绩效 .......................................................................................................... 15 2.3.1 工作绩效的来源和概念 ...................................................................... 15 2.3.2 工作绩效的维度和测量 ...................................................................... 16 2.3.3. 工作绩效的前因变量研究 ................................................................. 16 2.4 本章小结 .......................................................................................................... 17 第三章 构建模型及研究假设 ...................................................................................... 18 3.1 关键变量的概念界定与测量 .......................................................................... 18 3.1.1 主动性人格 .......................................................................................... 18 3.1.2 变革承诺 .............................................................................................. 18 3.1.3 工作绩效 .............................................................................................. 19 3.2 构建理论模型 .................................................................................................. 19 3.3 研究假设 .......................................................................................................... 20 3.3.1 主动性人格对员工工作绩效的影响假设 .......................................... 20 目 录 V 3.3.2 主动性人格对员工变革承诺的影响假设 .......................................... 21 3.3.3 变革承诺对工作绩效的影响机制假设 .............................................. 21 3.3.4 变革承诺的中介作用 .......................................................................... 22 第四章 研究设计与调查 .............................................................................................. 23 4.1 问卷设计流程 .................................................................................................. 23 4.2 问卷设计说明 .................................................................................................. 23 4.2.1 个人基本