我国税务系统公务员绩效评估问题研究

发布时间：2018-01-03 04:08

本文关键词：我国税务系统公务员绩效评估问题研究　出处：《中央民族大学》2016年硕士论文　论文类型：学位论文

【摘要】：本文从公共管理领域有关绩效评估的改革背景和现实依据切入,通过文献研究、实证研究、数据调查、访谈等方法,在归纳和总结前人在绩效评估领域工作成果的基础上,进一步理清与公务员绩效评估相关的概念和理论基础——泰勒的科学管理理论、韦伯的官僚制理论和新公共管理理论,将这些理论代入对于现实的思考,以A市XX国税局公务员绩效改革为例,介绍当前税务系统公务员绩效评估在实践中发展的三个阶段：一是寄托在部门目标管理考核下的公务员管理制度(2014年以前),它与传统的人事制度相混淆,并未出现以“绩效”为名的考核评估体系,也日益呈现出公务员队伍管理的种种积弊；二是部门绩效与个人绩效相混同的绩效管理考核制度(2014年度),它以组织绩效改革为重点,虽然试图建立起组织绩效和公务员个人绩效之间的某种联系,但是并未建立独立的公务员个人绩效管理制度,且改革在绩效评估结果运用环节表现疲软；三是部门绩效与个人绩效相分离的绩效管理考核制度(2015年以后),这一时期建立起独立的公务员个人绩效管理制度,改革在摸索中持续前行,表现出绩效评估对于激发工作热情、提升工作效能的积极效应的同时,也客观存在一定的“副作用”,并在评估结果运用环节与公务员的切身利益直接挂钩。通过这些实践中的探索发现,本文总结了当前税务系统公务员绩效评估所存在的五大问题：一是绩效文化不够成熟,人们对于评估的公平性持有不同观点,随着绩效推行也衍生了“急功近利”等不良风气；二是绩效管理人才不足,作为绩效改革的先行者,税务系统探索绩效评估方法的过程是曲折的,通过相互学习绩效经验、走访基层普及绩效评估知识等,仍然难以改变当前相关人才稀缺的现实；三是绩效运行成本高昂,由于信息化支撑不足、绩效评估方法较为繁琐,此项工作耗费了各级税务机关大量的人力、物力,绩效运行成本与收益是否匹配越来越引起人们的重视；四是绩效资金受到制约,由于受到公务员体制限制,在税务系统绩效改革的过程中由于无法拨付独立的绩效奖金,税务干部只能在“原有蛋糕”的基础上进行利益重新分割,导致了无法冲破平均分配格局的矛盾现实；五是绩效标准不尽统一,由于顶层设计不足导致绩效评估在部门间、岗位间的执行标准不统一,造成了评估的结果有失公平。这些问题的根源在于指标化考核的固有局限性、公务员队伍的相对稳定性和中西方价值观的强烈碰撞。借鉴国外的绩效管理经验,也综合笔者在研究生阶段所学到的公共管理学理论知识和自己在实践中的探索、发现与思考,本文针对税务系统提出了五点改革建议：一是依托信息支撑手段和总局“数字人事”制度,建立公务员绩效奖金制度和标准化考核制度；二是借鉴分类考核和渐进式改革的思路,解决好增、存量公务员之间的利益分配难题；三是承认绩效评估方法的“不完美”,基于PDCA循环模型持续加强绩效体系改进；四是加强被考评人的权益保障,正视新岗位工作人员岗前培训和保护期需求；五是从组织人本理论出发,运用绩效以外的思维解决绩效评估本身的问题,例如畅通诉求渠道、建立轮休机制等。
[Abstract]:The reform background and realistic basis of this paper from the field of public administration on the performance evaluation of the cut, through the literature research, empirical research, survey data, interviews and other methods, based on concluding and summarizing the previous work in the field of performance evaluation, to further clarify the relevant concepts and theoretical basis of Taylor and the civil service performance evaluation of the scientific management theory Webb, the theory of bureaucracy and the new public management theory, these theories into reflections on the reality of A city in XX National Taxation Bureau of civil service performance reform as an example, introduces the current tax system civil servants performance evaluation of three stages of development in practice: one is placed in the objective management department under the management of the civil service system (before 2014), it confused with the traditional personnel system, did not appear in the "performance" in the name of the evaluation system is also increasingly showing the civil service management The two is the disadvantages; department performance and individual performance mix performance management assessment system (2014 year), with its focus on the reform of organizational performance, while trying to establish a relationship between organizational performance and individual performance of civil servants, but did not establish an independent civil service performance management system, and the reform in the performance evaluation the results of using the link is weak; the three is the departmental performance and individual performance of phase separation performance management assessment system (after 2015), this period has established an independent civil servant performance management system reform, continuous groping, show the performance evaluation to stimulate the work enthusiasm, enhance the positive effect of work efficiency at the same time, also the objective existence of certain "side effects", and in the application of assessment result directly linked to link with the civil servants' interests. Through the exploration of these findings in practice, Five problems this paper summarizes the current civil service performance evaluation of existing tax system: one is the performance of culture is not mature enough, for the assessment of the fairness of the people hold different views, with the performance of the implementation is also derived from the "quick" and other undesirable practices; two is the lack of performance management talents, as a pioneer of reform performance, explore the process of performance evaluation method the tax system is tortuous, through mutual learning performance experience, visit the grassroots popularity of performance evaluation knowledge, is still difficult to change the current relative scarcity of talent reality; the three is the performance of the operating cost is high, due to lack of information technology support, performance evaluation methods are more complicated, this work takes the tax authorities at all levels of a large amount of manpower, material resources. The performance of running cost and income, people pay more and more attention; four is the performance of funds is restricted, due to civil servants The system, in the process of reform of the tax system in performance due to the disbursement of independent performance bonuses, tax cadres can only benefit based on "the original cake" on the re segmentation, lead can not break through the average distribution of contradiction pattern; five is the performance standards not unified, due to lack of top-level design and performance evaluation among departments. Between the posts, implementation of standards are not uniform, resulting in the results of the evaluation is unfair. The root of these problems is the inherent limitation of the evaluation index, the strong impact of relative stability of civil servants and the Western values. Referring to foreign experience of the performance management, the author also integrated in the exploration of Public Management Postgraduate learned the theory of knowledge and practice in the discovery and thinking, according to the tax system put forward five suggestions: one is based on information supporting hand And the administration of "digital personnel" system, the establishment of the civil service performance bonus system and standardized assessment system; two is the reference classification assessment and gradual reform, solve the problem of the stock increase, the distribution of interests among civil servants; the three is that performance evaluation method is "not perfect," PDCA continued to strengthen the system performance cycle model based on the improvement; the four is to strengthen the evaluation is to safeguard the rights and interests of people, face up to the new staff training and protection needs; five is starting from the theory of organization, to solve the problem of performance evaluation using the performance itself outside thinking, such as smooth demand channel, the establishment of rotation mechanism.

【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D630.3

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