两税融合后基层税务部门绩效管理公平问题目前已经成为社会关注的焦点问题。这 一新问题能否有效解决不仅关乎税务员工的稳定性和工作积极性，而且还直接关系到新 时代税务部门的工作质效。2018年7月，全国税务部门正式完成国税地税合并，原来的 两套绩效管理体制也相应的合并为一套绩效管理体制，全国87万名税务员工的身份随 之发生变化。当这些成员面对新的考评方式、考评指标和考评主体时，绩效管理公平问 题再次引发关注。根据社会比较理论，人们总是自觉不自觉的与其他人或者过去的自己 进行比较，并由此做出是否公平的判断。在组织合并过程中，这种比较会表现得更为强 烈。一旦员工在某个方面感知到不公平，他们不会将这种不公平单纯地归因于某个具体 方面，而是会归因于整体不公平。由此本论文拟基于社会比较理论，研究探讨基层税务 部门绩效管理整体不公平的成因、后果及其防治机制。 本论文综合采用深度访谈、问卷调查和现场观察等多种方法开展研究。本论文深度 访谈基层税务部门各职级员工共计19名，每个受访者的访谈时长约30-50分钟左右， 整理得出访谈文本数据近8万字。本研究从中提炼出基层税务员工绩效管理整体不公平 的主要影响因素、影响后果并提出治理对策。另外，作者还收集并保留领导-部属成员 配对有效问卷252套，对基层税务员工绩效管理整体不公平感的消极后果（包括对员工 工作绩效、离职意愿、人际冲突和成长性的影响效应）进行实证检验。最终本研究发现， 两税融合后基层税务机关绩效考核方式、绩效分配方式、绩效监督方式和绩效反馈方式 等四方面的不公平都会被员工最终归因于单位绩效管理整体不公平，并且单位绩效管理 整体不公平分别会负向影响员工工作绩效和员工成长性，以及正向影响员工关系冲突和 员工离职意愿。 另外，本论文还分析探讨了基层税务部门绩效管理整体不公平负面后果的防治机 制，提出具体的改进措施。最后，总结本研究的理论意义、实践意义、不足之处以及未 来研究展望等。 关键词：基层税务部门，绩效管理整体不公平，社会比较理论，两税融合 ABSTARCT After the integration of the two taxes, the equity of the performance management of the basic tax departments has become the focus of social attention. Whether this new issue can be effectively solved not only concerns the stability and enthusiasm of the tax departments, but also the efficiency of the tax departments in the new era. It concerns hundreds of millions of market players across the country. In July 2018, the national tax authorities formally completed the merger of national taxes and local taxes. The original two sets of performance management systems were also merged into a performance management system, and the status of nearl 870,000 employees changed accordingly. When these members are faced with new evaluation methods, evaluation indicators and evaluation subjects, the issue of performance management fairness has once again aroused concern. According to the theory of social comparison, people always consciously and unconsciously compare with others or themselves in the past, and thus make a fair judgment. In the process of organizational merger, this comparison is more intense. The main manifestation is that when employees enter new units and new positions, it is not only easier to compare with others, but also compare with their own past conditions, resulting in equity issues. Once employees perceive inequality in one way or another, they will attribute it not simply to a specific aspect but to the overall unfairness. Based on the theory of social comparison, this paper intends to study the causes, consequences and defensive mechanism of the overall unfair performance management of the basic tax department. In this thesis, in-depth interview, questionnaire survey and field observation were used to carry out the research. This paper in-depth interview CY city tax department employees of different ranks total 19, each person's interview time is mainly between 30 and 50 minutes, collated interview text data of nearly 80,000 words. It extracts the main influencing factors, consequences and hypothetical propositions of the overall unfair performance management of the basic tax staff, and puts forward governance countermeasures. In addition, the author also collected and retained 252 sets of leader-subordinate member matching valid questionnaires to test the negative consequences of the overall unfair feeling of performance management of grassroots tax employees（employee performance, willingness to leave, interpersonal conflict, and growth）. In the end, this study found that the four aspects of the performance assessment, performance distribution, performance supervision and performance feedback after the integration of the two taxes are the main causes of the overall unfair performance management of employees; Overall unfair performance management will negatively affect employee performance, employee growth, and positive impact on employee relationship conflict and employee turnover. Finally, the paper also analyzes and discusses the prevention and control mechanism of the negative consequences of the overall unfair performance management of the basic tax department, summarizes the theoretical and practical significance, the shortcomings and the future research direction. KEY WORDS: basic tax department, performance management overall unfair, social comparison theory, national and local tax-departments integration 目 录 摘要 ........................................................................................................................................... I ABSTARCT ............................................................................................................................. III 1 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 研究方法 ...................................................................................................................... 3 1.4 研究内容框架 .............................................................................................................. 3 1.5 论文创新点 .................................................................................................................. 4 2 相关概念界定与文献综述 .................................................................................................... 5 2.1 相关概念界定 .............................................................................................................. 5 2.1.1 绩效管理 ............................................................................................................ 5 2.1.2 绩效管理整体公平 ............................................................................................ 5 2.1.3 社会比较理论 .................................................................................................... 5 2.2 文献综述 ...................................................................................................................... 6 2.2.1 国内文献综述 .................................................................................................... 6 2.2.2 国外文献综述 .................................................................................................... 8 2.2.3 文献综述小结 .................................................................................................... 9 3 基层税务部门绩效管理公平问题及成因分析 .................................................................. 11 3.1 CY市税务部门概况 .................................................................................................. 11 3.1.1 机构构成 .......................................................................................................... 11 3.1.2 人员构成 .................................................................................