双因素理论视角下基层地方税务部门绩效管理与创新
发布时间：2018-07-16 21:20
【摘要】：绩效管理起源于上世纪70年代的美国,随着西方国家“新公共管理活动”的兴起,从90年代起逐步传入我国。政府体制改革的目标,就是追求绩效的提升,因此,各国政府纷纷把政府绩效评估作为一项重大的政治活动蓬勃展开。 绩效管理的实质就是通过围绕组织战略实施有针对性的评价和激励,从而调动员工的积极性和主动性,最终实现个人、部门和组织绩效的持续提升,达成组织的战略目标。绩效管理既是人力资源管理活动中的核心任务,也是现代管理过程中的一个重要环节,无论何种组织都适宜采取这种管理方式。在国外,绩效管理不仅在企业中得到广泛的应用,并且已逐步引入政府部门的行政管理活动中,取得良好的效果。在我国,政府绩效的理念业已成为改革的指导思想之一。在学术界开展理论研究的同时,各级地方政府及相关机构,在绩效管理方面开展了形式多样的探索和尝试,也取得了一定的成果。作为与广大群众联系密切的地方税务机关,更是这场探索中的先行者。 经过一段时间的实践摸索,各级地方税务机关,在部门绩效考核的形式方面形成了较为完整的体系,但仍存在不少问题。 从当前我国基层税务部门的绩效管理实践情况来看,主要存在着以下问题：第一,绩效评价指标具有很大随意性,缺乏制度化保障。一方面,注重定性,而对定量分析工作相对欠缺,评估指标量化细化不足；另一方面,指标针对性差,未能提现岗位特点及差异；第二,结果运用的形式化倾向严重。当前的主观指标评价多以领导的主观评价而非客观事实为基础,严重影响了结果的客观公正。而且部门领导对评价结果重视程度不够,往往是一评了事,没有采取措施将评价结果落实到工作中,评与不评一个样,评好评坏一个样,评价结果往往未能有效作为公务员晋升、调任、培训、工资福利调整等方面的依据,激励作用有限,使评价结果的运用流于形式；第三绩效评估过程黑箱化,评估对象参与不足。绩效评估只重最终结果,忽视对过程的把握和评估对象的参与,缺乏有效的沟通和反聩,导致绩效管理往往同预期目标和方向出现偏差。 本文首先将对研究的背景及意义进行详细分析,并对涉及的相关理论,如激励理论、绩效管理等理论作总体概述。同时,深入探讨国内外在该领域的相关研究综述；然后,本文将从Y区地方税务局绩效管理现状入手,通过问卷走访的形式,实证分析Y区地方税务局绩效管理的偏差；最后,基于双因素理论,计划对双因素理论在基层地方税务部门应用的环境、双因素内容以及双因素理论视角下的基层地方税务部门绩效管理及公务员激励进行研究,尝试对原有的绩效管理体系进行修正和完善。
[Abstract]:Performance management originated in the United States in the 1970s. With the rise of "new public management activities" in western countries, it was gradually introduced into China in the 1990s. The goal of the government system reform is to pursue the improvement of the performance. Therefore, the governments all over the world take the evaluation of the government performance as a major political activity. The essence of performance management is to realize the continuous improvement of individual, department and organizational performance and achieve the strategic goal of the organization through the implementation of targeted evaluation and motivation around organizational strategy, thus mobilizing the enthusiasm and initiative of employees. Performance management is not only the core task of human resource management, but also an important link in modern management process. In foreign countries, performance management has not only been widely used in enterprises, but also gradually introduced into the administrative activities of government departments, and achieved good results. In our country, the concept of government performance has become one of the guiding ideology of reform. While the academic circles carry out theoretical research, local governments and related institutions at all levels have carried out various kinds of explorations and attempts in the aspect of performance management, and have also achieved certain results. As the local tax authorities with close contact with the masses, is the pioneer in this exploration. After a period of practice, local tax authorities at all levels have formed a relatively complete system in the form of departmental performance appraisal, but there are still many problems. From the current practice of the performance management of the grass-roots tax departments in China, there are the following problems: first, the performance evaluation index has a lot of randomness, lack of institutional protection. On the one hand, it pays attention to qualitative analysis, but the quantitative analysis work is relatively lack, evaluation index quantification is insufficient; on the other hand, the index has poor pertinence and fails to show the characteristics and differences of posts; second, the formal tendency of using the results is serious. The current subjective evaluation is based on the subjective evaluation of the leaders rather than the objective facts, which seriously affects the objectivity and fairness of the results. Moreover, the department leaders pay less attention to the evaluation results. They often make a review of the results. They do not take measures to implement the evaluation results into their work. The evaluation is the same as the evaluation, and the evaluation is bad and bad. The evaluation results are often not effective as the basis of civil servants promotion, transfer, training, wage and welfare adjustment and so on, the incentive role is limited, so the application of evaluation results is mere formality; the third performance evaluation process is black box. The evaluation object participation is insufficient. The performance evaluation only emphasizes the final result, neglects the process grasp and the evaluation object's participation, lacks the effective communication and the counter-doer, causes the performance management often to appear the deviation with the anticipated goal and the direction. In this paper, the background and significance of the research will be analyzed in detail, and the related theories, such as incentive theory, performance management theory and so on, will be summarized. At the same time, deeply discuss the domestic and foreign related research in this field; then, this paper will start with the current situation of performance management of district Y local tax bureau, through the form of questionnaire visit, empirical analysis of the deviation of performance management of district Y local tax bureau; finally, Based on the two-factor theory, this paper plans to study the environment of the application of the two-factor theory in the grass-roots local tax departments, the two-factor content and the performance management and civil servant incentive of the grass-roots local tax departments from the perspective of the two-factor theory. Try to revise and perfect the original performance management system.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;D630
本文编号：2127706
[Abstract]:Performance management originated in the United States in the 1970s. With the rise of "new public management activities" in western countries, it was gradually introduced into China in the 1990s. The goal of the government system reform is to pursue the improvement of the performance. Therefore, the governments all over the world take the evaluation of the government performance as a major political activity. The essence of performance management is to realize the continuous improvement of individual, department and organizational performance and achieve the strategic goal of the organization through the implementation of targeted evaluation and motivation around organizational strategy, thus mobilizing the enthusiasm and initiative of employees. Performance management is not only the core task of human resource management, but also an important link in modern management process. In foreign countries, performance management has not only been widely used in enterprises, but also gradually introduced into the administrative activities of government departments, and achieved good results. In our country, the concept of government performance has become one of the guiding ideology of reform. While the academic circles carry out theoretical research, local governments and related institutions at all levels have carried out various kinds of explorations and attempts in the aspect of performance management, and have also achieved certain results. As the local tax authorities with close contact with the masses, is the pioneer in this exploration. After a period of practice, local tax authorities at all levels have formed a relatively complete system in the form of departmental performance appraisal, but there are still many problems. From the current practice of the performance management of the grass-roots tax departments in China, there are the following problems: first, the performance evaluation index has a lot of randomness, lack of institutional protection. On the one hand, it pays attention to qualitative analysis, but the quantitative analysis work is relatively lack, evaluation index quantification is insufficient; on the other hand, the index has poor pertinence and fails to show the characteristics and differences of posts; second, the formal tendency of using the results is serious. The current subjective evaluation is based on the subjective evaluation of the leaders rather than the objective facts, which seriously affects the objectivity and fairness of the results. Moreover, the department leaders pay less attention to the evaluation results. They often make a review of the results. They do not take measures to implement the evaluation results into their work. The evaluation is the same as the evaluation, and the evaluation is bad and bad. The evaluation results are often not effective as the basis of civil servants promotion, transfer, training, wage and welfare adjustment and so on, the incentive role is limited, so the application of evaluation results is mere formality; the third performance evaluation process is black box. The evaluation object participation is insufficient. The performance evaluation only emphasizes the final result, neglects the process grasp and the evaluation object's participation, lacks the effective communication and the counter-doer, causes the performance management often to appear the deviation with the anticipated goal and the direction. In this paper, the background and significance of the research will be analyzed in detail, and the related theories, such as incentive theory, performance management theory and so on, will be summarized. At the same time, deeply discuss the domestic and foreign related research in this field; then, this paper will start with the current situation of performance management of district Y local tax bureau, through the form of questionnaire visit, empirical analysis of the deviation of performance management of district Y local tax bureau; finally, Based on the two-factor theory, this paper plans to study the environment of the application of the two-factor theory in the grass-roots local tax departments, the two-factor content and the performance management and civil servant incentive of the grass-roots local tax departments from the perspective of the two-factor theory. Try to revise and perfect the original performance management system.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;D630
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