本文在对国税部门的绩效管理和内部控制进行了分析,认为在目标、主要内容、本质要求、表现形式流程方面是相通的和关联的。因此,建议国税部门的内部控制框架建设,以绩效管理为导向,促进内部控制的建设。 This article analyzes the performance management and internal control of the taxation department, and holds that there are similarities and correlations in terms of the objectives, the main contents, the essential requirements and the forms of presentation. Therefore, it is suggested that the internal control framework of the taxation department should be guided by performance management to promote the construction of internal control.