基于平衡计分卡的县级税务局绩效评价应用研究

发布时间：2018-01-28 00:37

本文关键词： 绩效评价平衡计分卡税务部门　出处：《河北经贸大学》2014年硕士论文　论文类型：学位论文

【摘要】：顺应全球公共部门管理模式转型浪潮，我国开始逐渐关注政府管理的问题，使政府绩效管理成为公共管理领域的热点问题。各地税务局也积极尝试实施绩效管理，但因为仍然处于起步阶段，所以税务部门的绩效管理依然存在许多问题，例如绩效指标体系不全面、评估工作不系统、评估结果不真实等，因此以税务绩效评价为研究对象仍存在很大的研究空间。另外，县级税务局是基层税务机关，与广大纳税人直接接触，它的一举一动都影响到政府部门的社会形象，，因此以县级税务局为研究对象更具有实际意义。综上述两点原因本文将县级税务局绩效评价体系作为本文的研究内容，用以帮助县级税务局提高工作效率和质量。本文在新公共管理理论和平衡计分卡原理上设计出适用于县级税务局的通用绩效评价体系。内容分为三大部分：一是通过对相关文献的总结和归纳，对政府绩效、税务绩效评价以及平衡计分卡原理的国内外研究现状进行了分析，对绩效以及政府绩效、税务绩效评价的概念做出了清晰的界定并对平衡计分卡原理进行了详细的论述。二是针对县级税务局的现状进行了研究，合理地制定县级税务局的通用战略目标，并据此找出结果指标和动因指标，设计出适用于县级税务局的评价指标体系。三是对县级税务局绩效评价体系的运用，以Z县地方税务局为实例，运用通用绩效评价指标框架，结合德尔菲法问卷调查法和层次分析法为各指标赋权，评价Z县地方税务局的绩效结果。在运用过程中强调了评价主体的多样性以及评价方法的多样性，有效地避免了由于主体与评价方法的单一所造成的评价结果不准确的问题。其中对定性指标采用了模糊综合评价的方法，对定量指标采用了综合指数法进行评价。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县级税务局建立了绩效评价体系，并将其运用在Z县地方税务局。通过税务部门绩效评价体系的实际运用，能够对Z县地方税务局的工作现状进行了解，并且能够对Z县地方税务局的工作质量进行合理地、全面地评价，同时根据评价结果给出了合理的建议。
[Abstract]:Complying with the tide of the transformation of the global public sector management mode, our country began to pay attention to the problem of government management gradually. Government performance management has become a hot issue in the field of public management. Local tax authorities also actively try to implement performance management, but because it is still in its infancy, there are still many problems in the performance management of tax departments. For example, the performance index system is not comprehensive, the evaluation work is not systematic, the evaluation results are not true, so there is still a lot of research space to take tax performance evaluation as the research object. In addition, the county tax bureau is the grass-roots tax authorities. Direct contact with the vast number of taxpayers, its every move has an impact on the social image of government departments. Therefore, it has more practical significance to take county tax bureau as the research object. This paper takes the performance evaluation system of county tax bureau as the research content of the above two reasons. To help the county tax bureau to improve the efficiency and quality of work. Based on the new public management theory and balanced Scorecard, this paper designs a general performance evaluation system for county tax bureau. The content is divided into three parts: first, through the summary and induction of relevant literature. On the government performance, tax performance evaluation and balanced scorecard principle of domestic and foreign research status, performance and government performance are analyzed. The concept of tax performance evaluation is clearly defined and the principle of balanced Scorecard is discussed in detail. The second is to study the current situation of county tax bureau. Reasonable formulation of the general strategic objectives of the county tax bureau, and then find out the result index and motivation indicators, and design the evaluation index system applicable to the county tax bureau. Third, the use of the performance evaluation system of the county tax bureau. Taking Z County Local Taxation Bureau as an example, using the general performance evaluation index framework, combined with Delphi method questionnaire survey method and analytic hierarchy process for the empowerment of each index. Evaluate the performance of Z County Local Taxation Bureau. In the use of the process of emphasizing the diversity of the evaluation of the main body and the diversity of evaluation methods. The problem of inaccuracy of evaluation results caused by the single subject and evaluation method is effectively avoided, and the fuzzy comprehensive evaluation method is used for qualitative indicators. The quantitative index was evaluated by comprehensive index method. Through the use of literature research method, case study method, questionnaire survey and field investigation method for the county tax bureau to establish a performance evaluation system. And apply it to Z County Local Taxation Bureau. Through the actual application of tax department performance evaluation system, we can understand the current situation of Z County Local Taxation Bureau. And the work quality of Z county local tax bureau can be evaluated reasonably and comprehensively, and reasonable suggestions are given according to the evaluation results.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【引证文献】