基于平衡计分卡的A县地税局绩效评价体系研究

发布时间：2018-04-26 05:10

本文选题：绩效评价 + 平衡计分卡　；参考：《中国海洋大学》2014年硕士论文

【摘要】：随着科技的进步和生产关系的调整，社会经济关系发生了巨大变化。作为社会经济秩序维护者的政府部门面临着越来越多的问题与挑战。西方国家率先兴起了新公共管理运动，将企业管理的理念引入到政府管理中来，用企业家精神重塑政府形象。在我国，随着市场经济体制逐步替代计划经济体制，政府职能也发生了由“管理”向“服务”的转变。为适应并促进这一转变，政府开始借鉴企业管理理念，绩效管理顺势进入到政府管理领域。绩效管理的核心就是绩效评价，绩效评价的方法有许多种，其中平衡计分卡正受到越来越多人的关注。理论与实践共同证明，在政府部门运用平衡计分卡可行、有效，意义重大。笔者在A县地税局从事工作以来，切实遇到了一些由于当前的绩效评价体系不健全、效力弱而带来的工作上的困扰，引起了笔者对税务机关绩效考核体系的思考。在进行了初步探索之后，笔者认为平衡计分卡体系有着明确的战略目标导向和平衡的四维考核模式，税务机关引入平衡计分卡将会带来较好的效果。而以往的研究与实践中，平衡计分卡的设计缺乏对环境因素的分析与考虑，导致具体的研究结果缺乏环境适应性。为解决这些问题，笔者以A县地税局为样本，尝试建立一套适合当下环境的税务系统绩效评价体系，以期对今后的实践工作有所裨益。本文运用了文献研究法、定性分析法、定量分析法、调查法、个案研究法等研究方法，从对A县地税局现有评价体系的分析开始研究，A县地税局虽已正式实施了一套工作实绩考核机制，但问题重重，笔者认为可以用平衡计分卡来改进A县地税局的绩效评价工作。这套绩效评价体系的构建分为三大步骤，分别是前期准备、框架构建和后期维护，这三个步骤环环相扣、缺一不可。在这个过程中，笔者运用PEST分析法，分析了当前税务工作面临的新形势、新要求，并结合环境因素的新变化，绘制了A县地税局的战略地图。框架构建完成后，笔者结合地税工作实际，分别确定了财务、纳税人、内部业务流程以及学习成长四个维度的评价指标，并运用层次分析法分配了指标权重，从而形成了一套平衡计分卡。这是一套适用于新形势、新环境的A县地税局的平衡计分卡，经过初步实践验证，该套绩效评价体系是可行的、有效的。希望通过本次研究，一方面能形成一个构建平衡计分卡的“三步走”过程，，并在这个过程中对环境影响进行充分分析，使建立起来的平衡计分卡更具环境适应性；另一方面能帮助A县地税局改进业绩评价工作，树立战略管理的思想，激发地税事业发展的更大活力。
[Abstract]:With the progress of science and technology and the adjustment of relations of production, great changes have taken place in social and economic relations. As the maintainer of social and economic order, government departments are facing more and more problems and challenges. Western countries took the lead in the emergence of a new public management movement, introducing the concept of enterprise management into government management, and reshaping the government image with the spirit of entrepreneurship. In China, with the market economy system gradually replacing the planned economy system, the government function has also changed from "management" to "service". In order to adapt and promote this change, the government began to learn from the concept of enterprise management, performance management into the field of government management. The core of performance management is performance evaluation. There are many methods of performance evaluation, among which balanced scorecard is attracting more and more attention. Both theory and practice prove that the application of balanced scorecard in government departments is feasible, effective and significant. Since the work of the Local Taxation Bureau of County A, the author has actually encountered some difficulties in the work caused by the imperfect and weak performance evaluation system, which has caused the author to think about the performance appraisal system of the tax authorities. After a preliminary exploration, the author thinks that the balanced Scorecard system has a clear strategic goal orientation and a balanced four-dimensional assessment model, and the introduction of balanced Scorecard by tax authorities will bring better results. However, in previous research and practice, the design of balanced scorecard lacks the analysis and consideration of environmental factors, which leads to the lack of environmental adaptability of specific research results. In order to solve these problems, the author tries to set up a set of tax system performance evaluation system suitable for the present environment, taking A county local tax bureau as the sample, in order to benefit the practice in the future. This paper uses literature research, qualitative analysis, quantitative analysis, investigation, case study and other research methods. Starting from the analysis of the existing evaluation system of county A local tax bureau, the author begins to study the performance evaluation system of county A county land tax bureau, although it has formally implemented a set of work performance appraisal mechanism, but there are many problems, the author thinks that we can use balanced scorecard to improve the performance evaluation work of A county local tax bureau. The construction of the performance evaluation system is divided into three steps, namely, pre-preparation, frame construction and post-maintenance. These three steps are intertwined and indispensable. In this process, the author analyzes the new situation and new requirements of the current tax work by using the PEST analysis method, and draws the strategic map of the Local Taxation Bureau of County A combined with the new changes of the environmental factors. After the construction of the framework, combined with the reality of local tax work, the author determines the evaluation index of four dimensions of finance, taxpayer, internal business process and learning growth, and allocates the weight of the index by using the Analytic hierarchy process (AHP). Thus formed a set of balanced scorecard. This is a set of balanced scorecard applied to the new situation and new environment of A County Local Taxation Bureau. After preliminary practice, it is proved that the performance evaluation system is feasible and effective. It is hoped that through this study, on the one hand, we can form a "three-step" process of constructing balanced scorecard, and make a full analysis of the environmental impact in this process so as to make the established balanced scorecard more adaptable to the environment. On the other hand, it can help the Local tax Bureau of A County to improve the performance evaluation work, set up the idea of strategic management, and stimulate the greater vitality of the development of local tax cause.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D630.3

【参考文献】