绩效管理在推进税收治理现代化中的战略定位与实现路径

The Strategic Position And Realization Path of Performance Management In Promoting the Modernization of Tax Governance

税收在国家治理中发挥基础性、支柱性、保障性作用。税收治理是国家治理的重要组成部分。税务部门从"完善领导干部考核评价机制"切入实施绩效管理,突出抓班子、带队伍、促落实、提质效的功能,形成以"关键少数"带动绝大多数的重要机制。面向构建政府治理体系,深入推进税收治理现代化,需要围绕优化行政决策、行政执行、行政组织、行政监督体制,明确绩效管理机制作用的战略定位。在大数据时代,践行数字绩效理念持续提升考评结果的客观性、公正性,是拓展绩效管理机制作用新的路径,需要在完善绩效管理闭环、信息系统互通互融、自动化考评上进一步开拓创新。

Tax revenue plays a fundamental,pillar and safeguard role in national governance.Tax governance is an important part of national governance.The tax administration should start from "improving the assessment and evaluation mechanism of leading cadres" to implement performance management,highlight the functions of grasping the leading group,leading the team,promoting the implementation,and improving the quality and efficiency,so as to form an important mechanism that "key minority" drives the majority.In order to construct the government governance system and further promote the modernization of tax governance,we need to focus on optimizing administrative decision-making,execution,organization and supervision system,and clarify the strategic positioning of performance management mechanism and function.In the era of big data,practicing the concept of digital performance to continuously improve the objectivity and fairness of evaluation results is a new way to expand the role of performance management mechanism,which needs further innovation in improving the closed-loop performance management,information system interoperability and automatic evaluation.