市级税务部门绩效评估体系研究

发布时间：2019-05-21 17:19

【摘要】：随着全球化竞争和知识经济时代的到来,人力资本已经成为了全球国民财富中最大的财富。而绩效评估作为人力资源管理的重要组成部分,也越来越被组织领导者和决策者们所重视,并且其先进的方法和观念渐渐被引入到公共管理部门。市级税务部门绩效评估一直是一个比较难的课题,存在诸多问题。论文从理论和实践相结合的角度,对市级税务部门绩效评估体系的构建作了一些研究,具有一定的现实指导和借鉴意义。论文第一章简要介绍了绩效评估的相关理论和研究现状以及论文的研究方法和思路；第二章调查了市级税务部门绩效评估的现状,指出存在的问题,进行了原因分析；第三章论述了市级税务部门引入绩效评估的必要性和可行性,介绍了绩效评估的几种常用方法并比较其优缺点,从平衡计分卡与360度评估法相结合的角度构建市级税务部门绩效评估综合模型；第四章重点研究市级税务部门绩效评估体系的构建；第五章简要介绍了市级税务部门绩效评估的实施和保障措施。论文进行了创新。根据市级税务部门的发展战略和特点,以平衡计分卡的4个维度为基础设计4个一级指标,结合市级税务部门的实际工作设计8个二级指标、24个三级指标,并对其中的22个指标进行量化考核,对不能量化的2个指标应用360度评估法进行测评考核,同时,应用序关系分析法对一级指标和三级指标的权重进行了计算,使构建的评估体系更加科学、严谨和准确。论文研究得出的市级税务部门绩效评估体系实用性和操作性较强,为市级税务部门绩效评估提供了新的现实模型。
[Abstract]:With the advent of global competition and knowledge economy, human capital has become the largest wealth in the world. As an important part of human resource management, performance evaluation has been paid more and more attention by organizational leaders and decision makers, and its advanced methods and concepts have been gradually introduced into the public management department. Performance evaluation of municipal tax departments has always been a difficult topic, there are many problems. From the point of view of the combination of theory and practice, this paper makes some research on the construction of the performance evaluation system of municipal tax departments, which has certain practical guidance and reference significance. The first chapter briefly introduces the relevant theories and research status of performance evaluation, as well as the research methods and ideas of the paper. The second chapter investigates the current situation of performance evaluation of municipal tax departments, points out the existing problems, and analyzes the reasons. The third chapter discusses the necessity and feasibility of introducing performance evaluation into municipal tax departments, introduces several common methods of performance evaluation and compares their advantages and disadvantages. From the point of view of the combination of balanced scorecard and 360 degree evaluation method, the comprehensive performance evaluation model of municipal tax department is constructed. The fourth chapter focuses on the construction of the performance evaluation system of the municipal tax department; the fifth chapter briefly introduces the implementation and safeguard measures of the performance evaluation of the municipal tax department. The paper has carried on the innovation. According to the development strategy and characteristics of the municipal tax department, four first-level indicators are designed on the basis of the four dimensions of the balanced scorecard, and 8 second-level indicators and 24 third-level indicators are designed according to the actual work of the municipal tax department. 22 of them are evaluated quantitatively, and two indexes which can not be quantified are evaluated by 360 degree evaluation method. At the same time, the weights of the first index and the third level index are calculated by using the order relation analysis method. Make the evaluation system more scientific, rigorous and accurate. The performance evaluation system of municipal tax department is practical and operational, which provides a new realistic model for the performance evaluation of municipal tax department.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D630.3

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