随着我国现代化进程的不断加速，行政体制改革也在不断完善，以及“服务型” 的政府目标的提出，政府机构以及政府部门对于绩效管理进行了不同程度的改革与尝 试，并得到了许多宝贵经验。作为国家机构中对于税收任务进行全面负责的部门，税 务部门进行绩效管理体系的构建对于税收征管质量的提高、税收服务的提升以及税收 成本的降低方面具有非常重要的意义。同时，税务部门特殊的服务对象以及工作内容 对于专业性要求强的特点对税务部门的绩效管理工作提出了更高的要求。因此，如何 改进税务部门绩效管理工作，提升我国税务部门绩效管理的效率和质量，成为我国税 务部门迫在眉睫的问题。 整体框架上，本文在理论研究的基础上，从PDCA循环视角，论证运用PDCA循 环改进税务部门绩效管理的可行性，进而提出在PDCA循环下对HG税务局绩效管理 改进设计的新路径。首先，剖析了HG税务局绩效管理的现状，根据HG税务局人员 结构、任务分配等自身特点，结合HG税务局当前“数字人事”改革的背景，通过访 谈调查的方式来发现并分析当前HG税务部门绩效管理工作中存在的主要问题。其次， 结合访谈结果和PDCA循环理论，依据HG税务局国家税收任务、战略目标、相关方 的需求构建了HG税务局绩效管理的PDCA应用框架，主要包括：包括科学分解HG 税务局工作任务并制定绩效计划和目标((P环节)；认真组织员工完成绩效任务并对工 作进行有效指导，及时检查绩效完成情况并处理在工作过程中所发生的问题(D环节)； 进行客观的绩效考核评价并对考评结果进行问题检查和分析(C环节)；不断总结经验 以提高HG税务局绩效水平，为下个循环奠定基础(A环节)。其中，特别注意加强了 在各个环节的沟通工作，为顺利达成HG税务局绩效不断提升的目标的任务提供保障。 关键词：税务局，绩效管理，PDCA II ABSTRACT WiththecontinuousaccelerationofChina'smodernizationprocess,theadministrative reformsystemisconstantlyimproving,andthe"service-oriented"governmentgoalsare proposed,governmentagenciesandgovernmentdepartmentshavecarriedoutvarious reformsandattemptsonperformancemanagement,andhavegainedalotofvaluable. experience.Asadepartmentresponsiblefortaxationtasksinnationalinstitutions,the constructionofaperformancemanagementsystembythetaxationdepartmentisofgreat significanceforimprovingthequalityoftaxcollectionandmanagement,theimprovement oftaxationservices,andthereductionoftaxationcosts.Atthesametime,thespecial serviceobjectsofthetaxationdepartmentandthecharacteristicsoftheworkcontenthave higherrequirementsfortheperformancemanagementofthetaxationdepartment.Therefore, howtoimprovetheperformancemanagementofthetaxationdepartmentandimprovethe efficiencyandqualityoftheperformancemanagementofthetaxationdepartmentinChina hasbecomeanurgentissueforthetaxationdepartmentofChina. Basedonthetheoreticalresearch,thispaperdemonstratesthefeasibilityofusingthe PDCAcycletoimprovetheperformancemanagementofthetaxdepartmentfromthe perspectiveofPDCAcycle,andthenproposesanewpathfortheimproveddesignofHG taxbureauperformancemanagementunderthePDCAcycle.Firstly,itanalyzesthestatus ofperformancemanagementofHGTaxationBureau.Accordingtothecharacteristicsof HGTaxationBureaustaffstructureandtaskassignment,combinedwiththebackgroundof HGTaxationBureau'scurrent“DigitalPersonnel”reform,itdiscoversandanalyzes throughquestionnairesandinterviews.Secondly,combinedwiththePDCAcycletheory, thePDCAapplicationframeworkforHGtaxbureauperformancemanagementwas constructed,including:includingscientificdecompositionofHGtaxbureauworktasks. Anddevelopperformanceplansandgoals(Plink);carefullyorganizeemployeesto completeperformancetasksandeffectivelyguidethework,timelycheckperformance completionanddealwithproblemsintheworkprocess(Dlink);conductobjective performanceappraisalEvaluateandanalyzetheresultsoftheassessment(C-link); continuouslysummarizetheexperiencetoimprovetheperformanceleveloftheHG TaxationBureau,andlaythefoundationforthenextcycle(Alink).Amongthem,special attentionhasbeenpaidtostrengthencommunicationinallaspects.Itprovidesguarantees forthetaskofsuccessfullyachievingthegoalofcontinuouslyimprovingtheperformance oftheHGTaxationBureau. Keywords:Taxbureau，Performancemanagement，PDCA 目录 摘要...................................................................................................................................................................I ABSTRACT..............................................................................................................................................................II 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现实意义...........................................................................................................................................2 1.3研究综述...................................................................................................................................................3 1.3.1绩效管理...........................................................................................................................................3 1.3.2税务部门绩效管理...........................................................................................................................6 1.3.3PDCA循环在绩效管理中的应用研究...............................................................................................8 1.3.4国内外研究述评...............................................................................................................................9 1.4研究思路、主要内容与研究方法...........................................................................................................9 1.4.1研究思路...........................................................................................................................................9 1.4.2研究的主要内容.............................................................................................................................10 1.4.3研究方法.........................................................................................................................................10 1.5创新点.....................................................................................................................................................11 第二章理论基础..............................................................................................................................................13 2.1绩效管理理论.........................................................................................................................................13 2.1.1概念界定.........................................................................................................................................13 2.1.2绩效管理过程.................................................................................................................................15 2.1.3绩效管理原则.................................................................................................................................17 2.1.4绩效管理方法.................................................................................................................................18 2.2PDCA循环...............................................................................................................................................19 2.2.1PDCA循环原理.................................................................................................................................19 2.2.2PDCA循环的阶段和步骤.................................................................................................................20 2.2.3PDCA循环的特点.............................................................................................................................20 2.3本章小结..............