在公务员队伍的管理中，实施有效的绩效考核体系是加强其队伍建设的重要途 径，也是当前各个部门机关首要关注的问题。具体来说，一套完善的、科学合理的公务 员绩效考核体系必须以公平公正为基础，在此基础上，细化公务员绩效考核指标，并合 理运用考核结果，以形成能对现实具有明确指导作用的理论体系，进而能促进我国政府及 相关机构公信力的提升。当前，我国的公务员绩效考核体系取得了巨大发展，发挥的作用 也日趋明显，A县税务局亦是如此。但是，随着社会的不断变革以及管理体系的现代化，A 县税务局的公务员绩效考核体系逐渐显现出与现代社会不相适应的地方，其中出现的问 题也逐渐增多，导致公务员流失情况也愈加严重，给A县税务局公务员管理带来了严峻的 挑战。因此，本文以A县税务局为案例分析对象，针对其公务员的绩效考核体系问题展 开研究，对于推进该局公务员的管理实践具有重要的指导作用。 本文在进行实地考察之后，进行了理论的分析，结合实际问题和情况，提出了一系 列改革的建议，通过对建议的完整实施，通过本文的研究，可以帮助到A县税务局的发 展，推动A县税务局公务员群体的工作积极性，充分展现新时代税务人的精神风貌，同 时，这些理论的提出也可以为其他存在同样问题的组织提供更多的方式的借鉴。 在如今国地税合并的大背景下，税务部门承担着更加繁重的工作，所以需要通过严 谨有效的方式推动部门职员的积极工作，帮助整个部门的发展。本文以A县税务局公务员 绩效考核体系为研究对象，借助有关的绩效考核等理论，在充分考虑到A县税务局实际情 况之下，发现A县税务局绩效考核体系存在的具体问题与原因，进而有针对性的提出相 应的优化建议。本文的研究内容主要从六个方面展开：首先，介绍本文研究的背景与意 义、研究思路与方法，并通过对相关公务员绩效考核相关文献进行分析整理，确定本文研 究的内容，并提出本研究的创新之处；其次，在对绩效、绩效考核以及公务员绩效考核 概念界定的基础上，分别就公务员绩效考核的基本原则、内容、标准、方法以及考核主 体进行了分析；再次，根据A县税务局及其公务员群体的基本情况，对其现行的公务员绩 效考核体系进行了详细阐释，并借由案例分析等多种分析研究方式，经过大量的数据和 图表的佐证，可以发现，在A县税务局的公务员绩效考核体系中，存在的问题颇多，主要 包括考核指标设置不够详细和切合实际、考核结果的运用不理想，以及沟通反馈机制存 在不通畅等问题，通过对这些问题进行细致剖析，发现导致这些问题产生的原因主要有 III 三个，分别表现为A县税务局缺乏完整的绩效考核体系，也没有建立起固定的、完整的绩 效考核理念，同时，其内部的激励体系也不够完善等；最后，经过对有关的新型理念的借 鉴，有针对性地提出了A县税务局公务员绩效考核体系优化措施，分别为优化绩效考核 指标、建立绩效沟通反馈机制和重建激励机制，其中优化绩效考核指标表现为对考核指 标体系的建立、对科学考评指标的建立、对合理考评周期的确定、对规范考评标准的细 化以及对各个指标权重的优化；而重建激励机制从完善薪酬设计改革为核心的物质激励 机制和建立围绕职业生涯规划的发展激励体系两个方面展开。希望通过完整有效的考核 体系、沟通反馈机制的建立，重视通过考核的结果的反馈反向激励员工的工作。进而以 理论结合实践的方式，帮助整个组织的日常人力资源工作进行进一步的改革和完善。 文章的创新之处主要表现在两个方面：一方面，本文是在多种方式的共同协调下形 成的，创造性地将多种研究方式相结合下完成的，兼顾理论与实际，经过大量的数据和 图表的研究，具有较强的实证性，实现了定性与定量的相结合；另一方面，本文是在A县税 务局公务员绩效考核现状的基础上，进行的进一步研究，所以具有一定的现实意义。且针 对问题提出相关优化措施，针对性较强。 关键词：A县税务局，公务员，绩效考核体系，体系优化 V ABSTRACT Inthemanagementofcivilservants,theimplementationofaneffectiveperformanceappraisalsystem isanimportantwaytostrengthentheconstructionoftheirranks,butalsotheprimaryconcernofvarious departments.Specifically,asetofperfect,scientificandreasonableperformanceappraisalsystemofcivil servantsmustbebasedonfairnessandjustice.Onthisbasis,theperformanceappraisalindicatorsofcivil servantsshouldberefined,andtheappraisalresultsshouldbereasonablyusedtoformatheoreticalsystem thatcanhaveaclearguidingroleinreality,andthenpromotetheimprovementofthecredibilityofthe governmentandrelatedinstitutions.Atpresent,China'scivilservantperformanceappraisalsystemhas madegreatdevelopment,anditsroleisincreasinglyobvious,asisthecasewithcountyataxbureau. However,withthecontinuouschangeofsocietyandthemodernizationofmanagementsystem,the performanceappraisalsystemofcivilservantsoftaxbureauofcountyagraduallyshowstheplacethat doesnotadapttothemodernsociety,andtheproblemsthatappearinitalsoincreasegradually,whichleads tothelossofcivilservantsmoreandmoreserious,whichbringsseverechallengestothemanagementof civilservantsoftaxbureauofcountya.Therefore,thispapertakesacountytaxbureauasthecasestudy object,andstudiestheperformanceappraisalsystemofitscivilservants,whichhasanimportantguiding roleinpromotingthemanagementpracticeofthecivilservantsinthisbureau. Aftertheon-the-spotinvestigation,thispapermakesatheoreticalanalysisandputsforwardaseriesof reformsuggestionsincombinationwiththeactualproblemsandsituations.Throughthecomplete implementationofthesuggestionsandtheresearchofthispaper,itcanhelpthedevelopmentofacounty taxbureau,promotetheenthusiasmofthecivilservantsofacountytaxBureau,andfullyshowthespiritof thetaxpeopleinthenewera.Atthesametime,thesetheoriesItcanalsoprovidemorewaysforother organizationswiththesameproblems. Underthebackgroundofthecombinationofstatetaxandlocaltax,thetaxdepartmentisundertaking moreheavywork,soitisnecessarytopromotetheactiveworkoftheDepartmentstaffinarigorousand effectivewaytohelpthedevelopmentofthewholedepartment.Thispapertakestheperformanceappraisal systemofthecivilservantsofacountytaxbureauastheresearchobject,withthehelpof VI relevantperformanceappraisaltheoriesandinfullconsiderationoftheactualsituationofacountytax bureau,findsoutthespecificproblemsandcausesoftheperformanceappraisalsystemofacountytax bureau,andthenputsforwardcorrespondingoptimizationsuggestions.Theresearchcontentofthispaperis mainlyfromsixaspects:first,itintroducesthebackgroundandsignificanceofthisstudy,researchideas andmethods,andthroughtheanalysisoftherelevantliteratureofcivilservants'performanceappraisal, determinesthecontentofthisstudy,andputsforwardtheinnovationofthisstudy;second,onthebasisof thedefinitionofperformance,performanceappraisalandcivilservants'performanceappraisal.Itanalyzes thebasicprinciples,contents,standards,methodsandthemainbodyoftheperformanceappraisalofcivil servants.Thirdly,accordingtothebasicsituationofthetaxbureauofcountyaanditscivilservants,it explainsthecurrentperformanceappraisalsystemofcivilservantsindetail,andthroughcaseanalysisand otheranalysisandresearchmethods,itcanbefoundthroughalargenumberofdataandcharts.Thereare manyproblemsintheperformanceappraisalsystemofcivilservantsofacountyTaxationBureau, includingthelackofdetailedandpracticalassessmentindicators,theunsatisfactoryapplicationof assessmentresults,andthelackofsmoothcommunicationandfeedbackmechanism.Throughadetailed analysisoftheseproblems,wefindthattherearethreemainreasonsfortheseproblems,whichare manifestedinacountyTaxationBureau.TheBureaulacksacompleteperformanceappraisalsystem,has notestablishedafixedandcompleteperformanceappraisalconcept,atthesametime,itsinternalincentive systemisnotperfect,etc.;finally,throughthereferenceofrelevantnewconcepts,thepaperputsforward targetedmeasurestooptimizetheperformanceappraisalsystemofcivilservantsinacountytaxBureau, whicharerespectivelytooptimizeperformanceappraisalindicatorsandestablishperformance communicationandfeedbackmechanism.Andthereconstructionofincentivemechanism,inwhichthe optimizationofperformanceevaluationindicatorsisreflectedintheestablishmentofevaluationindicator system,theestablishmentofscientificevaluationindicators,thedeterminationofreasonableevaluation cycle,therefinementofstandardizedevaluationstandardsandtheoptimizationoftheweightofeach indicator;whilethereconstructionofincentivemechanismisbasedontheimprovementofmaterial incentivemechanismandtheestablishmentofdevelopmentaroundcareerplanning.Therearetwoaspects ofexhibitionincentivesystem.Ihopethatthroughtheestablishmentofacompleteandeffective assessmentsystem,communicationandfeedbackmechanism,Iwillpayattentiontothefeedbackofthe VII assessmentresultstostimulateemployees'workinreverse.Furthermore,ithelpsthedailyhumanresource workofthewholeorganizationtofurtherreformandimprovebycombiningtheorywithpracti