绩效管理,既是一种管理理念,又是一种管理方式。最先运用于企业,其后又被引入政府部门,成为行政管理创新的基本路径。政府绩效管理的本质仍是管理,特质是绩效,主要以绩效为导向来实施决策、计划、执行、考核等事项。从税务部门看,推行绩效管理,是深入贯彻党中央、国务院部署要求,适应加快推进转变职能、创新行政管理方式大势,服务经济社会发展大局,全面推进税收现代化的迫切需要。国家税务总局党组确定了“一年试运行,两年见成效,三年创品牌”的战略规划。按照绩效管理“三步走”的总布局, Performance management, both a management philosophy, but also a way of management. First used in business, and later was introduced to government departments, become the basic path of innovation in administration. The essence of government performance management is still management, the trait is performance, and the performance-oriented implementation of decision-making, planning, implementation, assessment and other matters. From the perspective of the tax department, the implementation of performance management is an urgent need to thoroughly implement the deployment requirements of the Central Party Committee and the State Council, adapt to accelerating the transformation of functions, innovating the general trend of administration, serving the overall situation of economic and social development, and comprehensively promoting tax modernization. The Party Group of the State Administration of Taxation has established a strategic plan of “one year trial operation, two years of effectiveness, three years of brand creation.” In accordance with the performance management “three-step ” the overall layout,