JY市地方税务局税收工作绩效考核制度研究
发布时间：2018-09-04 17:50
【摘要】：随着时代的发展、社会的进步,国内外经济形势的不断变化,各类经济组织都在努力寻求自身工作绩效的提升,这已成为组织管理中非常关键的内容之一,是组织发展战略中不可或缺的部分。地税部门作为地方政府最重要的职能部门之一,承担着为国聚财、为民收税的光荣使命,掌管着地方经济发展的调节杠杆。科学有效的绩效管理手段是各级地税机关适应当今形势变化,转变地税部门职能的有效途径。以绩效管理为手段,建立健全地税部门绩效考核制度,科学衡量职工绩效水平,强化职责机制,健全责任体系,打造现代服务型税务机关是当下地税机关实现职能转型和提升管理方式的重要内容。 基于上述分析,本文针对JY市地方税务局绩效考核运用方面的课题,结合笔者在JY市地方税务局的工作经验,以及MPA学习期间掌握的理论方法,采用理论与实际相结合的方法进行研究,在研读相关文献、书籍的基础上总结归纳了绩效和绩效考核理论,以JY市地方税务局税收工作绩效考核制度研究为个案,借鉴国外税务部门税收工作绩效考核的成功模式和先进经验,提出完善JY市地方税务局现行绩效考核制度的对策建议,发掘基层人力资源潜能,强化税收征管质量,优化纳税服务水平,探索信息、管税模式的可行性建议,充分发挥公共管理研究服务行政管理,指导基层实践的实用性价值。 本文共分为五个部分。第一部分主要介绍论文选题背景及意义、研究目的和方法、国内外研究现状和论文的基本结构与内容。第二部分对论文中涉及的绩效考核理论基础进行概述,包括绩效的含义、绩效考核的含义、绩效考核的分类、绩效考核的原则、绩效考核的功能、绩效考核指标体系、360度绩效考核法、目标管理法、关键绩效指标法和平衡计分卡法等。第三部分对国外税务部门税收工作绩效考核经验分析,通过对美国、日本、新加坡三国税务部门税收工作绩效考核的先进经验进行分析,为改善JY市地方税务局税收工作绩效考核制度提供启示。第四部分对本文研究对象JY市地方税务局税收工作绩效考核制度进行深入剖析,分析查找JY市地方税务局税收工作绩效考核制度存在的主要问题,以及产生这些问题的原因所在。第五部分是本文研究的重点,主要阐述完善JY市地方税务局税收工作绩效考核制度的对策建议,尤其针对第四部分分析内容——JY市地方税务局税收工作绩效考核制度存在的主要问题,在综合本文前述研究的基础上,总结出完善JY市地方税务局税收工作绩效考核制度的有效措施及建议,其中重点是改善税收工作绩效考核环境、分设税收工作绩效考核指标、创新税收工作绩效考核方式以及加大税收工作绩效考核激励。 本文结合笔者在基层税务部门绩效考核实践经验及遇到的问题,通过对绩效考核理论的深入研究,以及对国外税务部门税收工作绩效考核经验借鉴,最终得出本文研究的主要结论：完善JY市地方税务局税收工作绩效考核制度,应选取360度绩效考核法、目标管理法(MBO)、关键绩效指标法(KPI)综合使用,提出应从改善税收工作绩效考核环境、分设税收工作绩效考核指标、创新税收工作绩效考核方式、加大税收工作绩效考核激励四个方面加以完善,并指出引入关键绩效指标(KPI),强化外部评议,加大360度绩效考核法的运用。本文的结论对地方税务部门加强基层单位绩效考核制度研究具有借鉴意义。在本文最后,阐述了研究过程中存在的不足以及后续研究的方向。
[Abstract]:With the development of the times, the progress of the society, the constant changes of the economic situation at home and abroad, all kinds of economic organizations are striving to improve their own work performance, which has become one of the most critical elements in organizational management and an indispensable part of the organizational development strategy. First, it undertakes the glorious mission of gathering wealth for the country and collecting taxes for the people, and is in charge of the leverage of local economic development. Scientific and effective performance management means are the effective ways for local tax authorities at all levels to adapt to the current situation and change the functions of local tax departments. It is an important content for local tax authorities to transform their functions and improve their management methods to strengthen their performance level, strengthen their responsibility mechanism, improve their responsibility system and create modern service-oriented tax authorities.
Based on the above analysis, this paper aims at the JY local tax bureau performance appraisal application of the subject, combined with the author's work experience in the JY local tax bureau, as well as the MPA study period to master the theoretical methods, the use of theory and practical methods of combining research, in the study of relevant literature, books on the basis of summarizing the performance and performance. Effectiveness assessment theory, taking the study of tax performance assessment system of JY Local Taxation Bureau as a case, drawing lessons from the successful mode and advanced experience of tax performance assessment of Foreign Taxation departments, puts forward countermeasures and suggestions to improve the current performance assessment system of JY Local Taxation bureau, taps the potential of human resources at the grass-roots level, strengthens the quality of tax collection and management, and optimizes it. Tax service level, explore information, tax management model feasibility proposals, give full play to public management research service administration, guide the practical value of grass-roots practice.
This paper is divided into five parts. The first part mainly introduces the background and significance of the topic, research purposes and methods, research status at home and abroad and the basic structure and content of the paper. The third part analyzes the experience of Foreign Tax Department tax work performance appraisal, through the United States, Japan, Singapore three countries tax department tax work performance appraisal first. The fourth part makes a thorough analysis of the performance appraisal system of the tax work of the local tax bureau of JY city, analyzes and finds the main problems existing in the performance appraisal system of the tax work of the local tax bureau of JY city, and produces these problems. The fifth part is the focus of this paper. It mainly elaborates the countermeasures and suggestions of perfecting the tax performance appraisal system of JY Local Taxation bureau. Especially in view of the main problems existing in the fourth part - the tax performance appraisal system of JY Local Taxation bureau. Sum up the effective measures and suggestions to improve the performance appraisal system of tax work of JY local tax bureau. The emphasis is to improve the performance appraisal environment of tax work, set up separate performance appraisal indicators of tax work, innovate the performance appraisal methods of tax work and increase the incentive of performance appraisal of tax work.
Based on the author's practical experience and problems in the performance appraisal of the grass-roots tax departments, through the in-depth study of the performance appraisal theory, as well as the experience of foreign tax departments in the performance appraisal of Taxation work, the main conclusion of this paper is: to improve the performance appraisal system of the tax work of JY local tax bureau, 36 should be selected. The comprehensive use of 0-degree performance appraisal method, MBO method and KPI method suggests that the tax performance appraisal environment should be improved, the tax performance appraisal index should be set up separately, the tax performance appraisal method should be innovated, and the tax performance appraisal incentive should be increased. The introduction of key performance indicators (KPI) is also pointed out. The conclusion of this paper can be used as a reference for local tax authorities to strengthen the performance appraisal system of grass-roots units. At the end of this paper, the shortcomings of the research process and the direction of follow-up research are expounded.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;D630
本文编号：2222903
[Abstract]:With the development of the times, the progress of the society, the constant changes of the economic situation at home and abroad, all kinds of economic organizations are striving to improve their own work performance, which has become one of the most critical elements in organizational management and an indispensable part of the organizational development strategy. First, it undertakes the glorious mission of gathering wealth for the country and collecting taxes for the people, and is in charge of the leverage of local economic development. Scientific and effective performance management means are the effective ways for local tax authorities at all levels to adapt to the current situation and change the functions of local tax departments. It is an important content for local tax authorities to transform their functions and improve their management methods to strengthen their performance level, strengthen their responsibility mechanism, improve their responsibility system and create modern service-oriented tax authorities.
Based on the above analysis, this paper aims at the JY local tax bureau performance appraisal application of the subject, combined with the author's work experience in the JY local tax bureau, as well as the MPA study period to master the theoretical methods, the use of theory and practical methods of combining research, in the study of relevant literature, books on the basis of summarizing the performance and performance. Effectiveness assessment theory, taking the study of tax performance assessment system of JY Local Taxation Bureau as a case, drawing lessons from the successful mode and advanced experience of tax performance assessment of Foreign Taxation departments, puts forward countermeasures and suggestions to improve the current performance assessment system of JY Local Taxation bureau, taps the potential of human resources at the grass-roots level, strengthens the quality of tax collection and management, and optimizes it. Tax service level, explore information, tax management model feasibility proposals, give full play to public management research service administration, guide the practical value of grass-roots practice.
This paper is divided into five parts. The first part mainly introduces the background and significance of the topic, research purposes and methods, research status at home and abroad and the basic structure and content of the paper. The third part analyzes the experience of Foreign Tax Department tax work performance appraisal, through the United States, Japan, Singapore three countries tax department tax work performance appraisal first. The fourth part makes a thorough analysis of the performance appraisal system of the tax work of the local tax bureau of JY city, analyzes and finds the main problems existing in the performance appraisal system of the tax work of the local tax bureau of JY city, and produces these problems. The fifth part is the focus of this paper. It mainly elaborates the countermeasures and suggestions of perfecting the tax performance appraisal system of JY Local Taxation bureau. Especially in view of the main problems existing in the fourth part - the tax performance appraisal system of JY Local Taxation bureau. Sum up the effective measures and suggestions to improve the performance appraisal system of tax work of JY local tax bureau. The emphasis is to improve the performance appraisal environment of tax work, set up separate performance appraisal indicators of tax work, innovate the performance appraisal methods of tax work and increase the incentive of performance appraisal of tax work.
Based on the author's practical experience and problems in the performance appraisal of the grass-roots tax departments, through the in-depth study of the performance appraisal theory, as well as the experience of foreign tax departments in the performance appraisal of Taxation work, the main conclusion of this paper is: to improve the performance appraisal system of the tax work of JY local tax bureau, 36 should be selected. The comprehensive use of 0-degree performance appraisal method, MBO method and KPI method suggests that the tax performance appraisal environment should be improved, the tax performance appraisal index should be set up separately, the tax performance appraisal method should be innovated, and the tax performance appraisal incentive should be increased. The introduction of key performance indicators (KPI) is also pointed out. The conclusion of this paper can be used as a reference for local tax authorities to strengthen the performance appraisal system of grass-roots units. At the end of this paper, the shortcomings of the research process and the direction of follow-up research are expounded.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;D630
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