常州市武进地方税务局绩效管理研究

发布时间：2018-04-04 18:17

本文选题：武进地税　切入点：绩效管理　出处：《大连海事大学》2017年硕士论文

【摘要】：近年来,随着深化征管改革的逐步推进,地税工作的内容、流程、机制、重心已悄然发生了改变,干部队伍在思想观念、履职意识等方面出现了与形势发展不相适应的一系列问题,“不求有功、但求无过”“平均主义”等思想弊端逐步暴露,纳税服务质量和税收行政效率有逐步降低的趋势,并引起了纳税人的诸多不满。在此背景下,常州市武进地方税务局在2013年开始启动战略绩效管理体系建设。绩效管理经历了 100多年的研究发展,已经成为了现代社会主流的管理方式之一,也成为我国行政管理改革中解决各类社会经济矛盾的重要途径。但是由于税务系统绩效管理的研究时间比较短,绩效管理的水平还比较低,取得的成效还不显著。因此,有必要对于地税系统的绩效管理进行梳理,找寻问题根源所在,制定行之有效的管理方法,才能发挥出绩效管理的优势,更好的发挥税务干部的潜力,让地税部门更好的为国聚财,为民收税。本文首先从基层地税部门的绩效管理研究入手,论述了绩效管理的理论、常用管理方法,然后以常州市武进地方税务局绩效管理实践为分析个案,从绩效管理的宣传推广、税务干部的参与度、考评结果的应用等方面进行总结,提出目前武进地税绩效管理存在的问题及其原因,其次结合美国、新加坡、广州等国内外税务部门绩效管理的实践经验,提出绩效管理文化体系建设、提升绩效指标设计的科学性、完善相关配套和工作机制等措施。通过挖掘税务干部的潜能,提高其工作效率,最终达到优化纳税服务的目的,完成国家赋予我们的使命。
[Abstract]:In recent years, with the gradual progress of deepening the reform of collection and management, the content, process, mechanism and center of gravity of local tax work have quietly changed, and the cadre team is thinking and thinking.There are a series of problems which are not suitable for the development of the situation in the aspects of duty consciousness, such as "not seeking meritorious service, but seeking no more than equalitarianism", and so on. The quality of tax service and the efficiency of tax administration have gradually decreased.And caused a lot of dissatisfaction from taxpayers.In this context, Wujin Local Taxation Bureau of Changzhou started the construction of strategic performance management system in 2013.After more than 100 years of research and development, performance management has become one of the mainstream management methods in modern society, and has also become an important way to solve all kinds of social and economic contradictions in the administrative reform of our country.However, the research time of tax system performance management is relatively short, the level of performance management is still low, and the results are not significant.Therefore, it is necessary to comb the performance management of the local tax system, find out the root of the problem, and formulate effective management methods, in order to give full play to the advantages of performance management and give full play to the potential of tax cadres.Let the local tax department better for the country to collect money, for the people to collect taxes.This paper begins with the research on the performance management of the local tax department at the grass-roots level, and discusses the theory and common management methods of the performance management. Then, taking the performance management practice of Wujin Local Taxation Bureau of Changzhou City as an analysis case, the propaganda and promotion of the performance management is carried out.This paper summarizes the participation of tax cadres and the application of evaluation results, and points out the existing problems and causes of Wujin local tax performance management. Secondly, it combines the practical experience of domestic and foreign tax departments, such as the United States, Singapore, Guangzhou, and so on.This paper puts forward some measures, such as the construction of cultural system of performance management, the improvement of the scientific design of performance indicators, and the improvement of relevant supporting and working mechanism.By tapping the potential of tax cadres and improving their working efficiency, we can finally achieve the goal of optimizing tax service and fulfill the mission entrusted to us by the state.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;D630.3

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