基于平衡计分卡的长春市国税稽查局绩效评价研究

发布时间：2018-09-04 18:35

【摘要】：随着社会的进步与发展，广大民众法律意识的提高以及需求的多样化，我国的公共事业部门、政府行政管理部门以及处于企业机构和政府之外的各种非盈利性部门和组织，尤其是以提供公共服务、公共产品为主要内容的公共行政管理部门必须调整以往的工作方式，以不断地满足社会的发展和民众的需求。国税局是一个重要的政府职能部门，国税局的工作与政府的工作绩效密切相关。国税稽查局是国税系统的一个重要组成部分，他的职能作用是否得到有效的发挥，直接影响整个国税部门的工作成绩。税务稽查工作能够促进社会的稳定有序发展。要充分发挥国税稽查系统的职能，就要有一套切实可行的绩效评价方案，促使国税稽查的作用得到充分的发挥。近年来，平衡计分卡作为全球范围内广泛应用的绩效评价工具，它的理论和发展以及成功应用给我国公共管理服务部门很大的启发。平衡计分卡既能够克服传统绩效评价方法的缺陷，同时能以更为全面的评价标准衡量公共部门的工作绩效。因此，本文选用平衡计分卡方法来设计长春市国税稽查局绩效评价体系。本文首先对绩效评价和平衡计分卡的理论基础进行了学习研究。在此基础上，笔者深入分析了平衡计分卡的四个层面以及它们之间的关系，阐述了应用平衡计分卡进行绩效评价的优势，，及其在企业单位和公共管理部门的应用；其次，探讨了我国国税稽查部门的绩效评价历程，分析了现阶段长春市国税稽查局绩效评价的特点以及存在的问题；论证了将平衡计分卡引入长春市国税稽查局绩效评价的可行性，建立了基于平衡计分卡的长春市国税稽查局绩效评价框架，对各层面的评价指标进行分析。最后，本文讨论了在长春市国税稽查局开展基于平衡计分卡的绩效评价方法实施的前提、可能遇到的问题，并给出了一些建议。本文为长春市国税稽查局建立有效的绩效评价体系做出了有益的工作，同时，对我国公共管理部门进行绩效评价并提高服务质量起到了推动作用。
[Abstract]:With the progress and development of the society, the improvement of the legal consciousness and the diversification of the needs of the general public, the public utilities, the administrative departments of the government and the various non-profit departments and organizations outside the enterprises and the government in our country, In particular, the public administration departments, whose main content is to provide public services and public goods, must adjust their previous working methods in order to continuously meet the social development and the needs of the people. IRS is an important functional department of government. The work of IRS is closely related to the performance of government. The State tax Inspection Bureau is an important part of the national tax system. Whether its function is effectively brought into play will directly affect the work achievements of the whole tax department. Tax inspection can promote the stable and orderly development of society. In order to give full play to the function of the state tax inspection system, it is necessary to have a set of feasible performance evaluation scheme to promote the function of the state tax inspection to be fully played. In recent years, the balanced Scorecard (BSC) has been widely used as a performance evaluation tool in the world. Its theory, development and successful application have greatly inspired the public management services in China. The balanced scorecard can not only overcome the shortcomings of the traditional performance evaluation methods, but also measure the performance of the public sector by a more comprehensive evaluation standard. Therefore, this paper chooses the balanced scorecard method to design the performance evaluation system of Changchun State tax Inspection Bureau. This paper first studies the theoretical basis of performance evaluation and balanced scorecard. On this basis, the author deeply analyzes the four levels of balanced scorecard and the relationship between them, expounds the advantages of applying balanced scorecard in performance evaluation and its application in enterprise units and public administration departments. This paper probes into the course of performance evaluation of the national tax inspection department in China, analyzes the characteristics and existing problems of the performance evaluation of the state tax inspection bureau of Changchun City at the present stage, and proves the feasibility of introducing the balanced scorecard into the performance evaluation of the state tax inspection bureau of Changchun City. The performance evaluation framework of Changchun State tax Inspection Bureau based on balanced scorecard is established, and the evaluation indexes at all levels are analyzed. Finally, this paper discusses the premise and problems of performance evaluation based on balanced Scorecard in Changchun State tax Inspection Bureau, and gives some suggestions. This article has made the beneficial work for the Changchun State tax Inspection Bureau to establish the effective performance appraisal system, at the same time, has played the promotion role to our country public administration department to carry on the performance appraisal and to improve the service quality.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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