W市国税局绩效考核存在问题与对策研究

发布时间：2018-06-03 12:40

本文选题：绩效考核 + 国家税务局　；参考：《黑龙江大学》2016年硕士论文

【摘要】：绩效考核作为绩效管理的核心内容,在基层国税部门得到了广泛重视,并逐步摸索建立适合自身的绩效考核体系,但是由于缺乏系统的理论指导,现行的绩效考核作用往往达不到预期效果。为了更好实现税收现代化的战略目标,提高税务机关的工作效率,构建一套行之有效的绩效考核体系成为基层税务机关的当务之急。基于上述原因,本人运用在攻读公共管理硕士期间学习到的知识,在学校查阅很多文献资料,研究税务基层部门在税务工作中实施的管理方式,并且将该管理方式与绩效考核有效的结合起来,以W市国税局为研究对象,结合相关理论和国内外税务部门的先进做法,得出了很多改善W市国税局现在实施的税务绩效考核制度的建议措施。首先,提出要改善绩效考核环境;其次,提出要按照组织目标并且考虑被考核部门工作重点设置考核指标;再次,引用360度绩效考核和工作量考核法来创新绩效考核方式,同时对于主观考核指标使用分档考评体系,最后,通过建立绩效考核激励、约束和反馈机制,保障绩效考核结果的合理应用。本篇文章一共由五个组成部分,第一部分主要说明该论文的研究背景及意义、研究思路和方法、国内外研究现状。第二部分对论文中涉及的绩效考核理论基础进行概述。第三部分是以W市国税务局税收工作绩效考核为研究对象,对其进行深入剖析,分析查找该局税收工作绩效考核存在的主要问题,以及产生这些问题的原因所在。第四部分对国内外税务部门绩效考核的成功模式和先进经验进行了介绍和借鉴。第五部分是本文研究的重点,提出了一些能够改善W市税收工作绩效考核的意见与建议,主要包括下面几个方面,比如改善绩效考核工作的环境,改进考核指标,创新税收工作绩效考核方法以及合理的利用得到的考核结果。
[Abstract]:As the core content of performance management, performance appraisal has been widely paid attention to by the national tax departments at the grass-roots level, and gradually explored the establishment of its own performance appraisal system, but due to the lack of systematic theoretical guidance, The current performance appraisal function often does not reach the anticipated effect. In order to realize the strategic goal of tax modernization, improve the work efficiency of tax authorities and build an effective performance appraisal system, it is urgent for the tax authorities at the grass-roots level. For the above reasons, I have used the knowledge I learned during my master's degree in public administration, consulted a lot of literature in the school, and studied the management methods implemented by the tax grassroots departments in the tax work. And effectively combine this management method with the performance appraisal, take the State Revenue Bureau of W City as the research object, combine the relevant theories and the advanced practices of the domestic and foreign tax departments, A lot of measures to improve the tax performance appraisal system implemented by the State Taxation Bureau of W City are obtained. Firstly, it proposes to improve the performance appraisal environment; secondly, it proposes to set the evaluation index according to the organizational objectives and consider the work focus of the department to be assessed; thirdly, the 360-degree performance appraisal and workload appraisal method is used to innovate the performance appraisal method. At the same time, the subjective evaluation index is divided into file evaluation system. Finally, the reasonable application of performance appraisal results is ensured by establishing performance appraisal incentive, constraint and feedback mechanism. This paper consists of five parts. The first part mainly explains the research background and significance, the research ideas and methods, and the current research situation at home and abroad. The second part summarizes the theoretical basis of performance appraisal. The third part takes the performance appraisal of tax work of W City Taxation Bureau as the research object, analyzes and finds out the main problems existing in the performance appraisal of tax work of W City Taxation Bureau, and the reasons for these problems. The fourth part introduces and draws lessons from the successful model and advanced experience of domestic and foreign tax department performance appraisal. The fifth part is the focus of this paper, put forward some suggestions and suggestions to improve the performance appraisal of tax work in W city, mainly include the following aspects, such as improving the environment of performance appraisal, improving the evaluation index, Innovation of tax performance evaluation methods and reasonable use of the results obtained.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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