(LUẬN văn THẠC sĩ) solutions to perfect the evaluation and classification of the level of completion of tasks of cadres, civil servants and laborers of tax department of tuyen quang province

NGUYỄN HỮU NGHỊ SOLUTIONS TO PERFECT THE EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS OF TAX DEPARTMENT OF TUYEN QUANG PROVI

NGUYỄN HỮU NGHỊ

SOLUTIONS TO PERFECT THE EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION

OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS

OF TAX DEPARTMENT OF TUYEN QUANG PROVINCE

GIẢI PHÁP HOÀN THIỆN CÔNG TÁC ĐÁNH GIÁ, PHÂN LOẠI MỨC ĐỘ HOÀN THÀNH NHIỆM VỤ CỦA CÁN BỘ, CÔNG CHỨC,

NGƯỜI LAO ĐỘNG CỤC THUẾ TỈNH TUYÊN QUANG

LUẬN VĂN THẠC SĨ QUẢN TRỊ KINH DOANH

HÀ NỘI - 2020

NGUYỄN HỮU NGHỊ

SOLUTIONS TO PERFECT THE EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION

OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS

OF TAX DEPARTMENT OF TUYEN QUANG PROVINCE

GIẢI PHÁP HOÀN THIỆN CÔNG TÁC ĐÁNH GIÁ, PHÂN LOẠI MỨC ĐỘ HOÀN THÀNH NHIỆM VỤ CỦA CÁN BỘ, CÔNG CHỨC,

NGƯỜI LAO ĐỘNG CỤC THUẾ TỈNH TUYÊN QUANG

Chuyên ngành: Quản trị kinh doanh

Mã số: 60 34 01 02

LUẬN VĂN THẠC SĨ QUẢN TRỊ KINH DOANH

NGƯỜI HƯỚNG DẪN KHOA HỌC: TS PHẠM VĂN HỒNG

HÀ NỘI - 2020

published in other‟s research and article

The other‟s research result and documentation (extraction, table, figure, formula, and other document) used in the thesis are cited properly and the permission (if required) is given

The author is responsible in front of the Thesis Assessment Committee, Hanoi School of Business and Management, and the laws for above-mentioned declaration

Date………

the school In particular, I would like to sincerely thank PhD Pham Van Hong has kindly instructed and instructed me to complete this thesis

I would also like to express my sincere thanks to my colleagues who are working at the Tax Department of Tuyen Quang province for their whole-hearted support, data and practical suggestions, which help me to complete the thesis

ABBREVIATIONS vi

INTRODUCTION 1

CHAPTER 1: THEORETICAL BASIS ON EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS AND RESEARCH DESIGN 9

1.1 The concept and importance of evaluation and classification of task completion 9

1.1.1 The concept 9

1.1.2 Importance of working performance evaluation 10

1.2 Organization of the work performance evaluation 11

1.2.1 Determine the purpose of evaluation and classification 12

1.2.2 Criteria on the working performance evaluation 13

1.2.3 The selection and design of evaluation methods 15

1.2.4 Determine the evaluation cycle 22

1.2.5 The selection and training of the evaluator 23

1.2.6 Announcement of the content and organization of the evaluation 24

1.2.7 The analysis and utilization of the performance evaluation results 24

1.3 Factors affecting the performance evaluation 25

1.3.1 External factors 25

1.3.2 Internal factors 25

1.4 Experience in evaluating task performance for civil servants 26

1.4.1 Experience in evaluating party members at Party organizations in Tuyen Quang province in 2019 26

1.4.2 Experience in evaluating the emulation results for individuals of Nam Dinh Department of Taxation 30

1.5.2 Research procedure 36

1.5.3 Design the questionnaire 36

1.5.5 Data analysis 37

CHAPTER 2: CURRENT SITUATION OF EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS 39

2.1 General introduction of the Tax Department of Tuyen Quang province 39

2.1.1 Organization of the apparatus and human resources 39

2.1.2 Operation situation of Tax Department of Tuyen Quang province through years 42

2.2 Analysis of the work performance evaluation of civil servants in the Tax Department of Tuyen Quang province 44

2.2.1 General description of work performance evaluation 44

2.2.2 The situation of defining the purpose of performance evaluation 48

2.2.3 Actual status of determining performance evaluation criteria 49

2.2.4 Current situation of selecting and designing performance evaluation methods 51

2.2.5 The situation of the selection and training of the evaluator 53

2.2.6 Situation of determining evaluation cycle 56

2.2.7 Current status of content notification and evaluation organization 58

2.2.8 Current situation of analyzing and using evaluation results of work performance 59

2.3.Analysis of factors affecting the evaluation and classification of civil servants at the Tax Department of Tuyen Quang province 62

2.3.1 External factors 62

2.3.2 Internal factor 65

2.4 General evaluation on E&C 66

CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS OF TUYEN QUANG TAX

DEPARTMENT 70

3.1.Development orientations of Tax Department of Tuyen Quang province from now till 2020 70

3.2 Viewpoints and directions on the evaluation and classification 71

3.3 Solutions to perfect the evaluation and classification of the level of the completion of tasks at the Tax Department of Tuyen Quang Province 72

3.3.1 Clearly define the purpose and importance of work performance evaluation 72

3.3.2 Improve the criteria for evaluating the completion of work 74

3.3.3 Perfecting the method of work performance evaluation 78

3.3.4 Complete the evaluation cycle and train evaluators on the evaluation of work performance 80

3.3.5 Complete the notification and organization of evaluation of work performance 81

3.3.6 Complete the analysis and use of evaluation results 83

3.3.7 Building evaluation and classification software 84

CONCLUSION 86

REFERENCES 87 APPENDIX

LIST OF TABLE

Table 1 1: Comments on the evaluation methods 21

Table 1 2 : The Criteria Set for evaluating and ranking cadres and party members 26

Table 2 1: Allocation of resources at Tax Department 41

Table 2 2: Results of State Budget revenue of the Tax Department 43

Table 2 3 Criteria for scoring the work results at the Tax Department 49

Table 2 4: Survey results on E&C methods 53

Table 2 5: Survey result on who would have been the final evaluator 54

Table 2 6: The survey results suggest that taxpayers should evaluate the service attitude of civil servants 54

Table 2 7: The results of the survey on common mistakes of the evaluator 55

Table 2 8: Job evaluation is conducted regularly throughout the working process 57

Table 2 9: Opinions about the factor of dissatisfaction in E&C 60

Table 3 1: Comments about the organization of the effective evaluation 82

LIST OF FIGURES Diagram 2.1 Organization structure of Tax Department of Tuyen Quang province 40

INTRODUCTION

1 The urgency of the disscussed topic

Regardless of any country, Tax is always an important and major revenue source of the State Budget Taxation was born in association with the formation and development of the State The tax system and policies of each State are built on the basis of specific socio-economic-political conditions in certain historical periods In Vietnam, the tax agency under the Ministry of Finance is the Government agency, performing the function of advising and assisting the Ministry of Finance in state management of domestic revenues nationwide, including: Taxes, fees, charges and other revenues of the state budget; and the organization of tax administration in accordance with law

The Tax Department of Tuyen Quang province together with the Tax Departments of the provinces and cities nationwide was established on August 21, 1990

on the basis of merging three organizations for: State revenue, Industrial and Commercial tax, and Agricultural tax From October 1st, 1990, the Tax Department officially has been operating under the uniform tax system from the central to local levels

At the beginning of the establishment of the Tax Department of Tuyen Quang province, there were 8 functional divisions under the Tax Department and 6 District Tax Departments with 247 cadres and civil servants, of which: 11.74% of university degrees; 29.55% of secondary education, and the remaining of untrained ones Up to now, the Tax Department of Tuyen Quang province has had 366 cadres, civil servants and laborers with 11 functional divisions and 07 Tax Departments of the districts and cities, in which the ones with Master degrees are 18 people - equal

to 5%; with University degrees are 234 people – equal to 64%; with College, Intermediate education degree are 114 people- equal to 31%

In 1991, the Tax Department was assigned by the State to collect 10 billion dong to contribute to the State budget Together with the growth of national economy and the strong development of the provincial economy, the close attention and guidance of the Ministry of Finance, the Provincial Party Committee, the

Provincial People's Committee and the General Department of Taxation, and the solidarity and efforts to overcome difficulties of cadres and civil servants, by 2018, the total budget revenue of the province reached VND 1,854.2 billion, exceeding the assigned estimate, and this is the 17th consecutive year of completing the targets higher than the ones assigned by the Provincial People's Committee

In general, the cadres and civil servants of the Tax Department of Tuyen Quang province have a strong ideological and political stance, morality, a simple and exemplary lifestyle, a sense of discipline, and constant self-training and learning which lead to the upgrade of their qualifications and competency to get their assigned tasks done Many cadres and civil servants are enthusiastic, passionate about research, and have made remarkable contributions to the tax industry The evaluation and classification of the level of completion of tasks of civil servants and laborers of the Tax Department of Tuyen Quang Province over the past years have closely followed the Party's views and principles, the State's legal policies, which became firm procedures and achieved positive and important results The results of the evaluation have brought the improvement the quality of human resources, the understanding of the advantages and limitations in the performance of civil servants and employees, as well as the efficiency of personnel allocation, and the provision of more appropriate policies to help civil servants and laborers exploit their full potential, contributing to successful completion of the tasks of the taxation all over the country

However, for a more panoramic view, the collectives of cadres, civil servants and laborers is numerous but still low in quality; the concurrent redundancy and lack of civil servants still present in some Department‟s affiliates and units belonging to it The evaluation of cadres and civil servants is performed badly and does not reflect the nature, does not base on the final working results of the cadres and civil servants; and there are cases of sentiment interference for favority There are no specific criteria to properly evaluate the quality of cadres and civil servants The leading cadres do not have a strategic vision, a comprehensive thinking, in proactive in their work, cannot fully managed the work, and still wait for guidance

from their superiors The elaboration of human resource planning is still general and incomprehensive, leading to the bad performance of personnel who have been recruited The leading cadres do not pay attention to detail and take a panoramic view when constructing the working plan for allocating the tasks to civil servants and laborers in their agencies; this lead to the misevaluation of the working performance of the staffs at the end of each month, quarter and year Regarding the unexpected jobs assigned to civil servants, the deadline is not stated that leads to the hasty submission to the leaders for their signatures or excess the time limit for reporting The monthly assignment of regular and irregular tasks to civil servants in the agency is disproportionate, which focuses only on civil servants with better performance; the evaluation on the level of task completion, especially the excellent completion of tasks, is still inaccurate in many units, resulting in a very high rate compared to the average level, results, and quality of task performance of the units

Originated from above discussion, regarding my academic background and practical working experience in human resource management, the research topic:

“The solution to perfect the evaluation and classification of the level of completion

of tasks of cadres, civil servants and laborers of Tax Department of Tuyen Quang province "as my thesis of Master on Business Administration

2 Overview on the research of this topic

Personnel and personnel evaluation of cadres and civil servants is a key step

in human resource management and must be conducted regularly and continuously The evaluation on the level of task completion is one of the activities of human resource management, which is not new and has been studied by many authors at different levels, such as:

1 Master's thesis in Law, Tran Thi Nga (2008), Hanoi National University, Evaluation of public administrative officials in Vietnam today

2 Master thesis, Nguyen Thi Doan (2011), National Economics University

on Completing the task performance evaluation of lecturers at Hung Yen University

of Technical Education

3 Master thesis, Tran Luong Viet (2013), University of Danang, Completing the evaluation of employee achievement at the social insurance agency of Da Nang city

4 Master thesis, Nguyen Thi Minh Thuy (2013), National Economics University, Completing the evaluation of work performance at Dong Da branch of Vietnam Bank for Agriculture and Rural Development

5 Master thesis, Nguyen Manh Hung (2013), National Economics University, Complete the evaluation of work performance of cadres and civil servants of Long Bien District Tax Department

6 Vu Thi Hien (2014), Institute for State Organizational Sciences,

Ministry-level project: Innovating the evaluation of civil servants in the direction of upholding the responsibilities of the leader and attaching to the results of the work

by MA Vu Thi Hien, Deputy Director of the Institute for State Organizational Sciences, who is the principle researcher, which focused on the research, clarification of a number of theoretical issues on civil servant evaluation in state agencies in the direction of upholding the responsibilities of the leader; studied and evaluated the current status of the evaluation work, thereby proposed directions and solutions to renovate the evaluation of civil servants in state agencies in the direction of upholding the responsibilities of the leaders and attaching to the results

of the work, meeting the requirements of promoting the reform of the civil servant regime, contributing to improving the quality of civil servants and the performance

of state agencies

7 Master thesis of Economic Management by Bui Thanh Duy in 2015, University of Economics, Vietnam National University, Hanoi on improving the quality of civil servants at the office of Hanoi Tax Department;

8 Master thesis of Economic Management by Duong Kim Hien in 2015, Tra Vinh University on solutions to improve the quality of human resources at the Tax Department of Ben Tre province;

9 Thesis Master of Economic Management by Pham Thi Sang in 2013, University of Danang on "Human resource development at the Department of Taxation of Binh Dinh Province"

The above studies mainly focus on clarifying the concepts and basic characteristics of public administrative servants; concept of evaluation of public administrative servants; provision of evaluation criteria, methods, and evaluation process based on the purpose of evaluating the public administrative officials; proposal on the completion of legal regulations on the evaluation of state administrative officials and solutions to improve the efficiency of the evaluation of state administrative officials The methods for studying the topic are analysis, summary and collection of statistical data and comparison Data sources collected include both secondary and primary Based on collected data and theoretical framework, the status of performance evaluation, the thesis pointed out the strengths, weaknesses, causes and solutions However, the part on actual situation

of human resources is not well-studied, and then the proposed solutions were too general for surmounting the limitations and restrictions

On the other hand, the above studies mainly focus on the training of human resources, the evaluation of human resource development is still mainly based on training results and working performance of laborers However, those researches has not analyzed and evaluated the improvement of human resources quality through the human resource management; this can act as the on-site training if the evaluation of the quality of civil servants and cadres is accurate and practical

Through research and studying the references, there is currently no research

on the evaluation and classification of the level of completion of tasks of cadres, civil servants and laborers at Tuyen Quang Tax Department Therefore, based on the theories on working performance evaluation in general and for cadres, civil servants and laborers in particular, the thesis will analyze the situation in order to offer specific, appropriate solutions to perfect the evaluation and classification of the level of completion of tasks of civil servants at the Tax Department of Tuyen Quang province The thesis will offer solutions to better improve the human resource management through criteria on evaluation and classification of the level

of completion of tasks of civil servants, from which determine the right choice of position for laborers, evaluate the ability to suit the job position of each civil

servant, help managers find out the conflicting issues in assigning tasks as well as detect the redundancy or lacking of personnel in some divisions

- On the basis of systematizing knowledge about human resource management, analyzing the situation of human resource management at Tax Department of Tuyen Quang province, this thesis proposes human resource management solutions to enhance the capacity and change the behavior of civil servants in the performance of public duties to meet the requirements of the task of reforming and modernizing the tax system

- To closely inspect and supervise the elaboration of the working programs

of the units, ensuring the regular coverage of regular jobs according to their functions; assign tasks proportionally and appropriately in accordance with the competence at the civil servant rank

- Ending the situation of not assign tasks to civil servants due to the fear of their not completing the tasks, resulting in cases which unexpected and difficult, urgent tasks are assigned to some certain civil servants; so some civil servants who had been not assigned the tasks would think in the direction that they did not receive the attention and training from their leaders, not because of their incompetence and unqualification to fulfill the tasks

- Updating, monitoring daily tasks assigned to civil servants, the working results for the evaluation of the followings: omission of the tasks; late in settlement; unqualification; rejection of the tasks… Basing on the result of performing the professional tasks, evaluate and classify the level of task completion

4 Research subjects

Studying the work of human resource management at the Tax Department of Tuyen Quang Province: Based on the assigned functions and duties, on the basis of organizational structure, payroll structure of civil servants at the units; evaluate the performance of tasks of civil servants

- For cadres, civil servants, and laborers:

+ Help cadres and civil servants perform their work better when they are aware of their advantages and limitations in performing the job In addition, through the evaluation interview, they will discuss about the limitations in performing their work, they have the right to speak out the difficulties and obstacles they encountered in the process of doing the work, and be reviewed by evaluators for corrective actions, as well as draw new goals which are more appropriate to them Since then, officials will gradually improve their working ability

- For organizations:

+ Based on the results of the evaluation and classification of task completion, the manager can make correct and accurate personnel management decisions; they can evaluate the existing personnel capacity to serve the strategic planning Also through the evaluation, it is possible for the managers to know whether the personnel arrangement is appropriate, how effective the performance is, and what are the expectation of the laborers involved, etc., so that they can make decisions on personnel recruitments, planning, appointment, and use and the implement of policies for cadres and civil servants

5 Scope of study

- Research solutions to perfect the evaluation and classification of level of completion of tasks of cadres, civil servants and laborers at the Department of Taxation of Tuyen Quang province in the period of 2015-2018 and orientation for the period 2018-2020

6 Methods of study

- The thesis systemizes relevant theoretical knowledge as a theoretical basis, from which it combines with methods of statistics, data collection, analysis,

comparison, design of research questionnaires, surveys for collecting data, summary

to evaluate status of work performance evaluation at the Tax Department of Tuyen Quang province

- Besides, the dissertation uses the method of actual survey of the studied issues through: Observing, communicating, direct interviewing, using questionnaires and surveys for civil servants in specialized offices and their and managers (Heads, Deputy Heads of professional departments) to collect more data

as evidence for the analysis

CHAPTER 2: CURRENT SITUATION OF EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS

CHAPTER 3: SOLUTIONS TO PERFECT THE EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS OF CADRES, CIVIL SERVANTS AND LABORERS OF TUYET QUANG TAX DEPARTMENT

CHAPTER 1: THEORETICAL BASIS ON EVALUATION AND CLASSIFICATION OF THE LEVEL OF COMPLETION OF TASKS AND

E&C is a systematic and formal evaluation of working performance of a civil servant in comparison to previously established standards and the discussion

of that evaluation with the civil servant

Systematic evaluation means having an evaluation apparatus, the evaluation

is directed at the entire working period of civil servants, not at a time in the whole working process of that civil servant, and the selection of a scientific evaluation methodology which is consistent to the characteristics and objectives of the organization

In a formal system, the level of completion the task of civil servant is evaluated at specified intervals with the use of selectively designed evaluation methods, depending on the target of the evaluation

E&C is a systematic description of strengths and weaknesses or a description

of the work performance process of civil servants which based on a comparison with the performance criteria established earlier In particular, the task performance criteria are general standards of work quality that the organization heads for and requires civil servants to comply And labor indicators are specific figures on the number of jobs assigned to civil servants by that organization which must be achieved or exceeded in the certain period Unlike labor indicators, which are usually quantified by specific numbers, and these numbers can change frequently

throughout each audit period, depending on the organization's work plan goals, the working performance standards are often general standards for work quality which are difficult to quantify, and are often described by words, working standards are often less variable than labor indicators

The evaluation of the performance of tasks of civil servants is one of the basic and important contents in state administrative personnel management By comparing the results of civil servants' performance with a defined set of criteria, units employing civil servants can see the capacity, responsibility, dedication and working ethics of civil servants The evaluation results are the basis for deciding appropriate measures in the use, compensation, allocation, promotion, training, nurturing, discipline and commendation of civil servants

There is also the opinion that the evaluation of work performance is different from the evaluation of civil servants Indeed, the evaluation of civil servants firstly

is the evaluation of the effectiveness of the performance of assigned tasks in the evaluation period The work result is a combination of mindset, awareness level, communication and working skills, and thereby represents the qualification, productivity, qualities and ethics of civil servants in their relationships with colleagues, organizations, and citizens; therefore, the evaluation of the working performance of the civil servant coincides with the evaluation of the civil servant in the course of performing his official duty and tasks

1.1.2 Importance of working performance evaluation

E&C is very important for the leaders of the organization for the reasons that, basing on the results of the E&C, the organization will have a more complete picture of the human resources in its unit, understand the advantages and limitations

in task performance of civil servants, as well as the effectiveness in personnel allocation, in order to make more appropriate policies to help civil servants promote their full potential, and help the organization develop better

E&C ensures the interests of cadres, civil servants and laborers The performance evaluation results will affect the rights of laborers that can be received

in the future such as salaries, additional wages, bonuses, promotions, training, so

the objective and appropriate evaluation will guarantee the benefits for laborers, encourage them to work harder, be more responsible, motivate them to try their best, and create a healthy working atmosphere

Working performance evaluation is an activity of human resource management in the organization, so it has a close relationship with other activities

of human resource management

Regarding the evaluation of the working performance of civil servants which

is an essential factor in staffing; the implementation of civil servant evaluation go through many steps, including recruitment, planning, promotion, selection for training and nurturing to the revision of emulation and commendation, discipline and the implementation of other relating policies; The Law on Cadres and Civil Servants and its guiding documents have clearly defined the contents, classification, order and methods of civil servant evaluation, which formed a general framework for civil servant evaluation ; thus the remaining fundamental issue is to concretize the evaluation content into evaluation criteria which are suitable to the functions and tasks assigned to each civil servant The evaluation of civil servants is a difficult and sensitive task because it affects all other stages of staffing and plays a decisive role in the detection, selection, training, fostering, allocation and utilization, promotion, rewarding, discipline and the implement of regimes and policies towards civil servants as well as help civil servants to promote their advantages, overcome weaknesses and make continuous progress in improving political belief , ethnics, competencies and work efficiency of officials

1.2 Organization of the work performance evaluation

First of all, it must be affirmed that the E&C procedure of civil servants still follow the basic steps and principles of the general E&C procedure as regulated In addition, the E&C in the state administrative agencies must be renovated and

adapted to the object of evaluation, who are the specialized civil servants

1.2.1 Determine the purpose of evaluation and classification

Before conducting the E&C activities, the leader should determine what the purpose of the evaluation and classification is? Because different purposes will affect to the choice of method as well as the choice of evaluator etc.,

* For civil servants and laborers:

Help civil servants and laborers perform their jobs better when they are aware of their advantages and limitations in completing the tasks In addition, through the evaluation interview, civil servants and laborers will be discussed about their limitations in performing their work, have the right to speak out their thinking

on difficulties and obstacles in process of implementing the work, and receive evaluators' remarks on how to overcom the obstacles, as well as point out new goals which are more appropriate From that, the civil servants and laborer will gradually improve their capacity

* For organizations:

- Basing on the E&C results, managers can make correct and accurate human resource management decisions Managers can evaluate correctly the existing human resources to serve the strategic planning Alsoby this evaluation, the manager can know whether the allocation of personnel is appropriate, how effective the performance of the civil servant is, the expectation of the civil servant from which decisions on hiring, staffing, wages, bonuses and severance can be introduced

Evaluation of public administrative civil servant is a very difficult and complicated issue In order to properly evaluate, it is necessary to, firstly, identify the purpose and requirements of the evaluation Determining the right purpose of the evaluation of public administrative civil servants is to answer comprehensively

the question what is evaluation for? Evaluation of state administrative civil servants

is an important content of human resource management According to the current

provisions of Article 55 of the 2008 Law on Cadres and Civil Servant, The evaluation of civil servants is to clarify political qualities, ethics, competence, professional qualifications and the results of the performance of assigned tasks

Evaluation results serve as a basis for the allocation, utilization, appointment, training, nurturing, commendation, discipline and implementation of policies towards civil servants

In short, the purpose of evaluating the performance of work at a state administrative agency is basically to check and compare the results of the work implemented by the civil servant with the referred performance indicators The evaluation results will represent the level of completion of task of civil servants in comparison to the set criteria, which is the basis for the implementation of policies for civil servants

1.2.2 Criteria on the working performance evaluation

There are different evaluation criteria for each type of task Clear and reasonable evaluation criteria are the basis for deciding the effectiveness of the performance evaluation in the organization

When developing performance evaluation standards, there are usually two types of indicators: qualitative indicators and quantitative indicators:

Quantitative indicators: are indicators that can be easily measured such as: indicators in terms of working time, labor productivity, workload

Qualitative indicators: are indicators that cannot be measured accurately such as adaptability, creativity, supportiveness and collaboration with colleagues at work, the working attitude, and the compliance to the policies of the Party, laws of the State

Performance evaluation criteria must reflect the required level of completing

a task quantitatively and qualitatively Depending on the conditions of the organization, and the nature of specific work, standards to perform the work are built according to different types Performance evaluation criteria should meet the SMART principle as follows:

Specific, detail: Criteria must reflect the difference between a person performing a good job and a person doing a bad job That is, good civil servant, good laborer and bad ones will receive evaluation scales that accurately reflect the difference in their working effectiveness

Measurable: Criteria must be measurable and it is not too difficult to collect data or too dispersed data

Practical relevance: Performance criteria are associated with practical, feasible and reasonable results

Can be trusted: The measurement criteria of the job performance must be consistent and reliable Different evaluators who have the look at the performance

of a certain civil servant must have not-so-different conclusions on the performance

of that civil servant

Time to perform/complete the work: The evaluation criteria should consider the correspondence between the results of work completion and set time

Typically, these criteria can be derived from job descriptions and comprised

of two parts: behavioral standards and standard on work performance result For example, the standards for workers are: the number of finished products, the number of violating the regulations (quantitative); the working attitude, the activeness in proposing the initiatives, the amicable relationship with people (qualitative) Or standards for sellers: number of items sold, number of products sold, sales of goods (quantitative); service attitude, ability to communicate (qualitative)

Particularly for civil servants, although the performance evaluation criteria have been generally prescribed, the leader of organization or agency, basing on its specific conditions, will elaborate the detail criteria for the evaluation Quantifying the evaluation criteria is a relatively difficult task Evaluation criteria for civil servants who do not hold leadership positions prescribed in Article 56 of the 2008 Law on Cadres and Civil Servants include the following criteria:

- Compliance to the orientation and policies of Party and the laws of the State;

- Political qualities, ethics, lifestyle, working style and working discipline;

- Capacity, competence, and professional qualifications;

- Time schedule and result of task implementation;

- The sense of responsibility and coordination in performing tasks;

- The attitude of serving the people

Thus, it can be seen that the content on the evaluating of civil servants in our country is basically appropriate However, the contents given are still general, and it is difficult to quantify the results and performance of civil servants In order to quantify and measure, it is necessary to have separate standards and norms for each type of work in the state administrative system, because the nature of each job type in the system is not the same Currently, when we have not built up the specific job descriptions, the performance evaluation of civil servants will continue to be general

1.2.3 The selection and design of evaluation methods

In fact, there are many different methods for evaluating the working performance result, and none is considered to be the best for every organization Within the organization itself, different methods may be used for parts or for groups

of civil servants of different functions For evaluating the work performance of a civil servant, one of the following methods may be used:

* The method of graphic evaluation scale

This is a traditional evaluation method and is applied quite popularly Regarding this method, the evaluation will base on a evaluation form This form will include criteria that are directly related to the job and those that are not directly related to the job When conducting E&C, the evaluator will present his/her opinion

on the performance of civil servants based on their subjective opinions on a scale from low to high level The scale can be divided into different categories such as excellence, good, average, fair, weak, etc The determination of rank is very important, if the ranking is too few, it will be inaccurate when categorizing civil servants when there's only a small difference in points The measurement scales can

be designed as a continuous scale or a discrete scale

The advantage of this method is that they are easy to understand, simple to elaborate and convenient to use However, the use of the graph scale is also susceptible to subjective errors

* Method of recording the important events

The method of recording important events is the evaluation method done

by the observation and recording process in which the outstanding or weak

actions and behaviors related to the performance of laborers characterized by each task nature are described

The advantage of this method is that it is convenient to discuss with civil servants and laborers about the their advantages and disadvantages, but it is time-consuming and there may be records to be ignored

* Evaluation methods of behavior-based scale

This method is a combination of the method of graphic evaluation scale and method of recording the important events The behavior-based scales for evaluation are recorded and divided into specific rankings

This method has the advantage of being less subjective than other scales, but the design of scales is time-consuming and costly

* The method of narration

This is the method by which the evaluator will write a narration on the work performance of the civil servant, their strengths, weaknesses, potentials and suggestions for actual improvement measures of civil servants The narrative can be written on different aspects such as job performance, ability of promotion, training needs, development orientation, etc If it is a skilled evaluator, he/she can provide verydetailed and helpful feedback for civil servants

The advantage is that it provides detailed and useful feedback for laborers, however, it is difficult to use this narrative information in personnel decision making

* Method of evaluating by comparision

Besides the method of personal evaluating of work performance, we can use the method of comparing the results of the work of a certain civil servant with the results of one or more other civil servants Although they are very different in some aspects, this comparison method can also present the similar types of information,

in which the listed civil servants are ranked from excellent to weak

* Ranking method

Civil servants in the same division will be ranked in hierarchy from top to bottom according to the overall work performance of each person Ratings can be made by simple ranking or alternating rating

Advantages: ranking is specific to each person, but difficult to implement for

an organization with large personnel scale

* Method of comparing in pairs

This method requires the evaluator to compare each civil servant with others

in the same department in pairs, to see who works better The position of each civil servant in the ranking is determined by the number of times that civil servant is chosen to be better than the other civil servant

Advantages: simple and more reliable than other types of comparisons

* Method of compulsory distribution

The evaluator classifies civil servants in a group into different sub-groups according to certain proportions The determination of proportion is based on the normal distribution in statistics, that can overcome the medium trend error or can avoid to be too permissive, too strict

* Method based on votes at the unit

This evaluation method based on the votes at the unit There will be evaluation ratings for each official, and the evaluator will present their evaluation

by ticking respective ratings Then the evaluation results at each rating for each civil servant will be summarized The evaluation results will be taken from top to bottom according to the percentage of votes

The advantage is that it is easy to implement, everyone can give comments, but the accuracy level depends on the subjective opinions of the evaluators

* Method of 360-degree Feedback

According to this method, the subject of evaluation is a certain civil servant The people involved this certain civil servant such as: direct manager, colleagues, and subordinates, and the civil servant himself/herself will engage in the evaluation of this civil servant And the evaluation results will include the self-evaluation of civil servants, the evaluation of thedriect managers, colleagues, and subordinates The analysis and comparison of the evaluation results from many different sources of information will introduce an objectively reflect the performance of the subbject being evaluated The best option is the coincidence of evaluation points among the above-mentioned subjects, although this is considered very unlikely in reality because the human being is a combination of many social relationships, and that relationship is expressed in many ways from different perspectives A analysis and comparison of the results of the civil servant evaluation allows the objectively "creation" of an individual portrait to be assessed

It is important to clearly define the evaluation criteria for everyone, otherwise the evaluation will become difficult and subjective Depending on the specific circumstances of each unit, the rating scale can be adjusted accordingly

on the upward path

Disadvantages: 360-degree method allows leaders to evaluate fairly honestly

and comprehensively about their civil servants, but because the evaluation results are collected from many different sources of information, it will be complicated and difficult to summarize If the questionnaire is designed not well enough, it will lead

to dishonest and false information

* Method of management by objectives (MBO)

This is a method of E&C in which the direct manager and civil servants work together to set the goals of work performance for each period, based on that, the manager will evaluate the effort of each civil servant in completing the task and provide feedback to them Typically, the MBO program follows a systematic process as follows:

- Goal setting: at the beginning of the period, the direct manager and the civil servants will discuss to build up the evaluation goals Senior managers plan the overall strategy of the organization and then disseminate and deploy specifically to each specialized division, then to each civil servant Each civil servant will write down the goals of implementing the work, including personal goals and plans and measures to perform The manager receives the goals registration form and discusses with each civil servant to determine the key goals to be achieved in the period

- Implementation of goals: During the evaluation period, each civil servant will review the progress of his or her own work with the help of the manager, and can discuss with the manager to adjust the plan

- Evaluation of work performance: At the end of the period, the direct manager and civil servant will discuss the goals and achieved results to reach a conclusion on the working performance of each civil servant, at the same time plan for the goals for the next period

In order to implement this method well, managers and civil servant must discuss and agree on key elements in the work, specific goals to be achieved, for each aspect of work in the evaluation period, and together build an action plan to accomplish those goals

The MBO method differs from the above methods in that: the above methods use the behaviors and working attitude as the evaluation criteria, the evaluators play

a decisive role, so sometimes it is imposing and subjective; with this method, the evaluator acts as a mentor, and focuses on the outcome of the work

This method has the advantage of encouraging laborers to actively and enthusiactically participate in the development and implementation of the organization's goals, but it is difficult to identify the individual goals of each laborer, and tt is especially difficult to evaluate the work performance results

For better implementation of this method, the direct manager must have good management skills, can organize the timely and prompt feedback system to the employees and must be impartial in discussing the goals

* Method of quantitative analysis

This method is based on scoring the evaluation criteria of work performance, then calculating the total score to convert to the evaluation levels, as follow:

Step 1: Identify the key requirements when doing the job

First of all, the leader informed the assigned civil servants on the requirements of working performance Different tasks have different requirements

on professional knowledge, temperament and health If civil servant gets bad score for any of the major requirements, he/she may also be reassigned or dismissed Therefore, the number of these major requirements should not be too much, nor should it be too little

Step 2: Classify the requirement satisfaction levels when performing work

Each requirement is usually classified into 5 levels: excellent, good, average, below average and weak The “weak” level is unacceptable, in which the civil servant can be moved to another position or fired The level of “excellence” reflects that the civil servant fully meets that requirement at the highest level At each level, there should be specific illustrations for civil servants

Step 3: Evaluation of the importance (weight) of each group for the performance effectiveness of civil servants

Different requirements are of different importance for work performance effectiveness This is reflected in the weight of each request The importance of each of the main factors of civil servant activities will not be the same Some of the above methods may be applied to determine the importance of each request to the performance of the job

Step 4: Comprehensive evaluation of civil servant's performance

A civil servant can be evaluated as excellent in one respect, good in the other The overall evaluation of the performance of civil servants will be based on the average score of the requests, taking into account the weight of those requests

The advantage of this method is the quantification of evaluation criteria and easy classification and evaluation of civil servants based on the results of scoring the criteria

General comments on the evaluation methods

No method is perfect, each is with its own strengths and weaknesses The selection of appropriate evaluation methods is based on the purpose and specific working characteristics of each unit and the subjects to be applied Normally, depending on the nature and scale of the work, a major evaluation method is determined in combination with the use of other evaluation methods to be effective

Table 1 1: Comments on the evaluation methods

Method of recording improtant events

Favorable for discussing pros and cons, for decision making; However, it is time-consuming and sometimes the recording are ignored

Evaluation ethod of based scale

behavor-More impartial than other scales; the characteristics are more carefully selected;

Method of evaluation by comparison

It is difficult to apply feedback, but it is effective when making comparisons between civil servants

Method of management by objectives (MBO)

Subjective evaluation will be less, focusing on important results, encouraging both civil servants and managers to set goals and implement; sometimes follow the very short-term orientation No comparison between civil servants

Method of Quantitative analysis

Help managers can easily compare and classify civil servants, Help civil servants understand their strengths and weaknesses in the course of work performance, thereby adjusting to increase performance; However it takes time to implement

(Source: Author’s study and summary)

1.2.4 Determine the evaluation cycle

Evaluation cycle is the period of time during which the evaluation is repeated Depending on the nature of the job, the management goals, the types of labor contracts of the organization, the requirements to create the term staff resources of the positions the organization will select the appropriate evaluation cycle, regularly a 6 month cycle or yearly The evaluation cycle should not be too short because information reflecting the situation of work implementation can not

be collected fully And it shoud not be too long because the information obtained may no longer be accurate, the evaluation results will not reflect truthfully the working performance of the laborer Determining the appropriate evaluating cycle depends on the characteristics of the work and the purpose of the evaluation

1.2.5 The selection and training of the evaluator

Typically, the best evaluator is the direct manager However, in order to make the evaluation more objective, more accurate, in many cases if necessary, it is possible to combine the self-evaluations by individuals, with the evaluations of their colleagues, their subordinates, and relevant people, in which the evaluation of the direct manager is decisive, while the others are for reference only

Misperceptions on the importance of evaluation, inappropriate methods or the inaccurate identification of principles, standards, and evaluation score will lead

to inequality, or the incorrect decisions on salary, commendation and promotion

In evaluating the work performance, the evaluator may make the following errors:

-Favority error: Opinions can be dominated by evaluators who prefer certain civil servants to other civil servants

- Medium trend error: Evaluators who are afraid to cope with reality, do not want to offend others often tend to evaluate everyone at the medium level

- Extreme Error: Too strict or too permissive in the evaluation

- Prejudice errors: Dislike due to prejudices on the differences between individuals such as age, hometown, gender, personality and be not objective in the evaluation

- Error due to the influence of the latest event: The opinion may be influenced by the most recent acts of civil servants

Therefore, evaluators performing the evaluation work should be trained to understand the evaluation system and its purpose, to understand how to evaluate and to be consistent in the evaluation There are two basic forms of training the evaluators as follows: Providing guidance documents on the evaluation procedure; and organize training classes

1.2.6 Announcement of the content and organization of the evaluation

Normally, when assigning a job to a civil servant, the manager must immediately notify him/her of the standards and scope under the evaluation of the performance of the job However, before conducting the formal evaluation, the manager needs to notify the civil servant in advance of the content, scope, and area

to be evaluated The formal evaluation, which is usually organized as general interview meeting, is a combination of oral interviewing and persuasion and problem-solving interviews The interview starts with the subordinates listening to the comments of their superiors, after which both sides discuss what needs to be improved and how the improvement will be done (problem solving) ) and finally the two sides agree on the goals

Conducting an evaluation is a combination of an evaluation method designed with the standards on working performance and the actual performance of the civil servant's work to present a specific number that reflects the level of work completion by the civil servants To be able to give an accurate number, the evaluator must regularly observe, monitor the performance of civil servants, record the process of completing the work and the results that civil servants have achieved

In addition to factors related to the nature of the task, the evaluator should observe other factors related to the spirit, attitude, discipline, and responsibility of the civil servants Evaluators need to be honest with what they see to ensure that the evaluation is accurate and fair to everyone At the end of each evaluation, it is necessary to summarize the evaluation results and notify the civil servants

1.2.7 The analysis and utilization of the performance evaluation results

After each evaluation, based on the feedback of civil servants, the evaluator will notify the civil servants on their evaluation results The evaluation result for each civil servant will be archived as data and records for monitoring Based on the evaluation results, the evaluator will make a general judgment on the status of work performance, strengths and weaknesses, from which to create a program related to personnel management activities, as follows:

- Training and development: The evaluation results can identify the number

of laborers who need more training and help evaluate the results of training programs

- Encouragement/motivation: Can encourage initiatives, develop a sense of responsibility as well as stimulate efforts to achieve better work efficiency

- Human resources and work planning: Allocate jobs that suits their individual qualifications and desires; is a legal basis for promotion, transfer, reward

or dismissal

1.3 Factors affecting the performance evaluation

1.3.1 External factors

- Educational level: directly affecting the work of human resource

management, in particular, the evaluation of work performance in the organization

- Culture - society: is the change in working attitudes, resting regimes and

evaluation trends according to the objective of civil servant development whihc affecting the evaluation of work completion of civil servants

- State compulsory regulations: are the Labor Code, the Law on Social

Insurance, the Law on Cadres and civil servants and the by-laws that affect the evaluation work completion of civil servants

1.3.2 Internal factors

- Agencies, unions, associations In state-owned organizations, unions such

as trade unions, youth unions, women's associations, veterans associations, etc often cause significant pressure in protecting the legitimate rights and interests of union members

- The organizational structure of an organization: an organization with many management levels and a large number of civil servants makes it less accurate to evaluate, hard to apply than an organization with a simpler structure

- In addition, factors such as the different natures of jobs in each department, the complexity of the job, the time needed to complete the jobs also affect the evaluation of work completion of civil servants

1.4 Experience in evaluating task performance for civil servants

1.4.1 Experience in evaluating party members at Party organizations in Tuyen Quang province in 2019

Implementing the Regulation No 21-QDi/TW, dated November 26, 2018 of

the Standing Committee of the Provincial Party Committee on the annual review, evaluation, grading of quality for party organizations, party members and collectives, and leaders and managers at all levels, the Provincial Party Committe

Organization Department issued Instruction No 02-HD/BTCTU dated November

26, 2018, providing guidance on steps to conduct reviews and evaluations for organizations and leaders, managers and all Party members In which, the Set of Criteria No 02 on evaluating and ranking party members is as follows:

Table 1 2 : The Criteria Set for evaluating and ranking cadres and party members

A- CRITERIA ON POLITICAL IDEOLOGY; ETHICS, LIFESTYLE; SENSE OF ORGANIZATION AND DISCIPLINE; WORKING STYLE AND BEHAVIORS

This criterion is for all cadres and party members: A maximum of 50 points will be counted

(Level of Excellence: From 45 points or more; Good level: From 35 to 44

points; Average level: From 25 to 34 points; Poor level: Less than 25 points)

1.1 Loyal to Marxism-Leninism, Ho Chi Minh's ideology and the

1.2

Comply with, propagate and mobilize families and people to implement the Party's orientation and guidelines and the State's policies and laws

3

1.3 Study the Resolutions, Directives, participate in political activities to improve the political stuff and revolutionary outlook 3

2.1 The results of learning and following Ho Chi Minh's

2.2 Preserving morality, lifestyle, promoting the vanguard and role models of the party members and close relationship with 3

the people

2.3

The spirit of progressive, listening, correcting defects and combating bureaucracy, corruption, wastefulness and negativity

2

2.4 Contribute to the development of localities, agencies, units

3 Regarding the sense of organization and discipline 10

3.1

The observance of the assignment by organization; the compliance with regulations on what members cannot do and the rules, regulations of localities, organization and units

4

3.2

The implementation of the principles, the regime of party activities, paying the party fee as prescribed; exemplify the fulfillment of obligations as a citizen and maintain relationships with the Party committee and grassroots party committee at his/her residence

4

4.2 Scientific, democratic and ethical working method;

thoughtful, specific, meticulous, flexible 3

4.3

The spirit of cooperation, supportive to comrades and colleagues, sharing and helping each other to complete the tasks; jointly work, study, labor, production, business and in life

3

5

Results of the struggle against and preventing manifestations

of political, ethical and lifestyle recession, "self-evolution"

and "self-transformation" of individuals

10

5.1

Actively fight to prevent and reverse the manifestations of decline in political ideology, morality, lifestyle, "self- evolution", "self-transformation" internally

5

5.2

There is no manifestation of degradation in terms of political ideology, morality, lifestyle, "self-evolution" or "self- transformation"

5

B- CRITERIA ON RESULTS OF PERFORMING THE RESPONSIBILITIES AND ASSIGNED TASKS

This criterion is general for all party members: A maximum of 50 points will be counted

(Level of Excellence: From 45 points or more; Good level: From 35 to 44

points; Average level: From 25 to 34 points; Poor level: Less than 25 points)

1

The implementation of party members' duties; powers and responsibilities for the working posts (party, government, unions) as prescribed

- The performance of assigned tasks by party members who

do not hold positions in villages, hamlets or residential groups; the ones who are workers and people of working age

20

2

The results of the performance of assigned targets and tasks

in the year are quantified by specific products (For party members being cadres, civil servants and public employees,

it is necessary to clarify the quantity, quality, progress and effectiveness of completing the targets and tasks assigned in the year; the spirit of innovation, creativity, self-responsibility; consciousness, service attitude to the people )

30

C- THE IMPLEMENTATION OF ANNUAL TRAINING, NURTURING AND STRIVING COMMITMENTS

This criterion is general for all party members: A maximum of 50 points will be counted

(Level of Excellence: From 9 points or more; Good level: From 7 to 8 points;

Average level: From 5 to 6 points; Poor level: Less than 5 points)

1 Constructing the commitment on annual training, nurturing

2 Perform well the contents stated in the Commitment; ensure

D- RESULTS OF OVERCOMING THE LIMITATIONS AND DEFICIENCY WHICH HAD BEEN CONCLUDED AND POINTED OUT AT PREVIOUS EVALUATION

This criterion is general for all party members: A maximum of 50 points will be counted

(Good Level: From 7 points or more; Average level: From 5 to 6 points; Poor

level: Less than 5 points)

1

Develop plans and propose specific solutions to overcome the limitations and weaknesses that have been pointed out after the evaluation

Đ- EVALUATION RESULTS UNDER THE SUGGESTIONS OF COMPETENT AUTHORITY (IF AVAILABLE)

This criterion is general for all party members: A maximum of 50 points will be counted

(Good Level: From 7 points or more; Average level: From 5 to 6 points; Poor level: Less than 5 points)

1 Seriously acquiring and reporting truthfully of evaluation

2 Deeply review individual's responsibilities in each restriction and fault, point out the cause and propose specific solutions 5

The evaluation and ranking of Party members, in addition to each Party member self-evaluation, other Party members also conduct cross-evaluations, and there is an evaluation of the grassroot Party Committee for each Party member However, because the proportion of Party members who successfully complete the task does not exceed 20% of the individuals who are classified as successfully completing the task, so in the case that the number of individuals who are classified

as Completing the task well is more than 20%, then proceed voting This evaluation method is a combination of many evaluation methods presented above: quantitative analysis, compulsory distribution, votes, and feedback 3600,

1.4.2 Experience in evaluating the emulation results for individuals of Nam Dinh Department of Taxation

Currently, the Department of Taxation of Nam Dinh province is implementing the emulation scoring and commendation for individuals and organizations under Decision No 1000/QD-CT dated August 1, 2016, on promulgating the regulations on emulation, emulation scoring and commendation for collectives and individuals of the Tax Department of Nam Dinh province

Individual's emulation scoring is done monthly and acts as a basis for quarterly and yearly emulation

Regarding the evaluation criteria and method

For individual, evaluation is based on 04 criteria and reward points with a maximum total score of 100 points In which points for 04 criteria is 95 points, reward points are 05 points As follows:

- Criteria 1: Perform the assigned task (maximum score: 70 points)

- Criterion 2: Comply with the Party's guidelines and policies, the State's laws; discipline and principles of the industry; internal rules and regulations of agencies and units (maximum score: 10 points)

- Criterion 3: Ethics, morale of learning spirit, improving qualifications (maximum score: 10 points)

- Criterion 4: Participate in emulation movements, cultural movements, sports, humanitarian and charitable activities (maximum score: 5 points)

- Maximum reward: 5 points

Prior to the 5th of every month, each civil servant individually scores himself/herself according to 4 criteria in the personal scorecard prescribed in this Regulation Bonus points are awarded by the direct leader (Director, District Director of Tax Departments, Division Head, Team Leader) according to the following criteria:

Only award points to collectives and individuals when the total score at the scorecard of collectives and individuals after evaluation is from 91 points or more The awarding points are as follows:

+ Collectives and individuals excellently complete the task, overpass the emulation targets in difficult conditions, reward 2 points

+ Collective and individuals with many initiatives are recognized and applied in collectives and units that bring work efficiency, reward 1.5 points

+ Collective and individuals respond, participate actively and fully in emulation movements, charitable activities, physical training and sports, contests organized by all levels and branches, giving 1.5 points