我国地方税务部门绩效考核体系改进研究

发布时间：2018-05-26 19:52

本文选题：平衡计分卡 + 绩效考核　；参考：《吉林大学》2014年硕士论文

【摘要】：20世纪九十年代末，随着我国经济体制改革的进行，经济快速发展，社会经济关系也发生着重大的变革，公民的维权意识越来越高，公民要求在履行应尽纳税义务及公民义务后就应当得到政府相应的服务，而且这种服务应该是高质量、高效率的。面对着这样的外部压力，各地政府纷纷将绩效管理引入到政府行政改革当中，以期适应社会要求，谋求建立服务性政府、绩效型政府的有效途径。税务部门作为一个重要的国家行政部门，其管理水平直接影响国家财政收入，其服务质量直接影响政府在公民中的形象，尤其是作为中坚力量的县区级税务部门，这种影响尤为突出。综观全国，各地税务部门在绩效考核方面做了大量的理论研究和实践尝试，但是效果往往不尽人意，造成了大量的人力、物力的浪费。本文旨在结合自身工作经验和基层实际，借鉴国内外先进的方法和技术，运用公共管理理论，引入平衡计分卡完善税务部门绩效管理体系，提高绩效管理水平，为平衡计分卡与我国政府绩效管理实际相结合进行有益探索。本文内容分为三大部分：一是对绩效、绩效考核的概念做出来清晰的界定，对绩效考核的相关理论及国内外研究的现状进行了分析，对平衡计分卡的原理进行详细阐述。二是以吉林市地税局绩效考核现状为例进行研究，深入剖析其存在的问题。三是针对研究中发现的问题，，引入平衡计分卡原理，对吉林市地方税务局绩效考核方案做进一步改进。本文通过运用文献研究法、案例研究法、问卷调查法与实地调查法为税务部门建立绩效考核方案，根据税务部门自身特点灵活运用平衡计分卡原理，对绩效考核指标进行了重新设定，为税务部门绩效考核体系的建立提供新思路。
[Abstract]:At the end of twentieth Century, with the reform of the economic system in China, with the rapid economic development and the rapid development of the economy, the social and economic relations have also changed greatly. The citizens' consciousness of safeguarding rights is becoming higher and higher. The citizens should be required to receive the service of the government after performing the duty of paying taxes and the obligations of the citizens, and this service should be of high quality and high quality. In the face of such external pressure, local governments have introduced performance management into the administrative reform of the government in order to adapt to the requirements of the society and seek to establish a service government and an effective way of the performance oriented government. As an important national administrative department, the tax department has a direct impact on the state's financial income and its service. The quality of the government directly affects the image of the government in the citizens, especially the county level tax department, which is the backbone. This effect is particularly prominent. In the whole country, the tax departments all over the country have done a lot of theoretical research and practice try on the performance assessment, but the effect is often not satisfactory, resulting in a large amount of manpower and material waste. In combination with its own working experience and basic practice, using the advanced methods and techniques at home and abroad, using the public management theory and introducing the Balanced Scorecard to improve the performance management system of the tax department, improve the performance management level, and make a beneficial exploration for the combination of the Balanced Scorecard and the actual performance management of the government in China.
The content of this article is divided into three parts: first, the definition of performance and performance assessment is clearly defined, the related theories of performance assessment and the status of research at home and abroad are analyzed, and the principle of the balanced scorecard is elaborated in detail. Two is to study the status of the performance assessment of Jilin municipal tax bureau as an example, and to analyze its existence in depth. Three, aiming at the problems found in the study, the principle of the balanced scorecard is introduced to further improve the performance appraisal scheme of the Jilin Local Taxation Bureau.
By using the literature research method, case study method, questionnaire survey method and field investigation method, the performance assessment scheme is set up for the tax department. According to the characteristics of the tax department, the principle of balanced scorecard is flexibly applied to the tax department, and the performance evaluation index is reestablished to provide new ideas for the establishment of the tax department performance evaluation system.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D630.3

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