地税系统绩效管理体系研究

发布时间：2018-01-27 09:24

本文关键词： 地税系统绩效管理标准化管理　出处：《燕山大学》2015年硕士论文　论文类型：学位论文

【摘要】：绩效管理作为一种先进的管理方式,已成为我国行政管理改革中解决当前经济社会发展中的各种矛盾和问题的重要途径。推行地税系统绩效管理是一种不可阻挡的潮流和趋势,同时也是地税系统解决当前问题、实现可持续发展的必然选择。以往地税系统进行的绩效管理主要以绩效考核为主,并未形成绩效管理应有的良性循环机制。本文引入全面质量管理理论与标准化管理理论相融合,在地税系统公共服务特殊职能的基础上构建以标准化管理为依托、以绩效管理为核心的绩效管理体系。首先,本文阐述了研究的背景和意义,接着通过对绩效管理在公共部门领域尤其是地税系统应用的相关文献进行回顾,了解国内外的研究现状及不足,最后阐述本文的研究内容和方法。其次,对绩效管理的相关概念进行解析,接着分析了绩效管理的流程所包含的绩效计划、绩效监控、绩效考核、绩效改进、绩效沟通的内涵及其关联,最后阐述了现代管理理论和标准化管理在地税系统绩效管理应用中的理论基础。再次,介绍我国地税系统概况以及地税系统绩效管理发展的历程,接着阐述我国地税系统绩效管理的现状,最后分析了我国地税系统绩效管理实践中存在的问题。最后,在借鉴国内外税务系统绩效管理实践经验的基础上,描述了我国地税系统绩效管理体系的构建机制,并对地税系统绩效管理体系的基本框架及绩效指标与评价体系进行了阐述。进而提出了本文构建的地税系统绩效管理体系在实践应用中保障措施。
[Abstract]:Performance management as an advanced management method. It has become an important way to solve all kinds of contradictions and problems in the current economic and social development in the administrative reform of our country. It is an irresistible trend and trend to carry out the performance management of local tax system. At the same time, it is also the inevitable choice for the local tax system to solve the current problems and achieve sustainable development. In the past, the performance management of the local tax system was mainly based on performance appraisal. This paper introduces the theory of total quality management and the theory of standardized management. On the basis of the special functions of public service in the local tax system, a performance management system based on standardized management and performance management is constructed. Firstly, this paper expounds the background and significance of the research. Then through the performance management in the field of the public sector, especially in the application of local tax system related literature review, understand the domestic and foreign research status and deficiencies, and finally elaborate the research content and methods of this paper. Secondly. This paper analyzes the related concepts of performance management, and then analyzes the performance plan, performance monitoring, performance evaluation, performance improvement, performance communication and its relevance. At last, it expounds the theoretical basis of the application of modern management theory and standardized management in the performance management of local tax system. Thirdly, it introduces the general situation of local tax system and the course of development of local tax system performance management. Then it expounds the current situation of performance management of local tax system in our country, and finally analyzes the problems existing in the practice of performance management of local tax system in our country. Finally, based on the experience of performance management of tax system at home and abroad. This paper describes the construction mechanism of the performance management system of local tax system in China. The basic framework, performance index and evaluation system of the performance management system of the land tax system are expounded, and the safeguard measures of the performance management system of the land tax system constructed in this paper in practice are put forward.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D630.3

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