港口建设费征稽工作绩效考评研究

发布时间：2018-06-17 07:13

本文选题：港口建设费征稽 + 绩效评价　；参考：《重庆交通大学》2017年硕士论文

【摘要】：随着我国海事发展政策地不断深化,海运、港口等行业得到了不断地发展,同时也对我国的海事管理机构提出了新的挑战和要求,港口建设费作为专项用于港口建设的国家政府性基金在整个海事管理中占据着至关重要的地位。按照市场需求建立港口建设费征稽工作的绩效考评体系势在必行,绩效考评不仅对征稽工作内部进行有效反馈,能及时纠正长远战略的偏差,同时具备监督和规范征稽工作流程的功能,对保证港口建设费的应征不漏具有重大意义。目前,由于我国海事管理办法发生了重大改革,原本作为海事管理基础的船舶签证被正式取缔,再加之交通局新下发的《港口建设费征收使用管理办法》对港口建设费的征收提出了新的方案和要求,导致海事管理机构对港口建设费的征稽工作环境发生了巨大的变化,原先以政府部门绩效评价为主导的评价体系一方面没有结合当前海事管理的新形势新要求,另一方面忽视了港口建设费征稽工作直接面临工作第一线的复杂性,导致了征稽工作的某些重要指标没有被列入综合测评指标中,影响了实际考评效果,不能满足日益发展的海事管理要求。鉴于海事管理绩效考评的上述问题,结合当今新形势下的海事管理特点,本文在现有的绩效考评理论基础上将平衡计分卡的思想和系统动力学模型引入港口建设费征稽工作中,通过系统动力学的反馈修正指标体系,将原有的四维平衡计分卡结合征稽工作实际,拓展至五个维度,为完善和规范征稽工作提出了思路,并通过案例分析为港口建设费征稽工作的绩效考评理论和实现提供了探索与补充。
[Abstract]:With the deepening of maritime development policy in China, the maritime transportation, port and other industries have been continuously developed. At the same time, new challenges and requirements have been put forward to the maritime management agencies in our country. As a special national government fund for port construction, port construction fee plays an important role in the whole maritime management. It is imperative to establish a performance appraisal system for port construction fee collection according to the market demand. Performance appraisal not only provides effective feedback to the internal audit work, but also corrects the deviation of long-term strategy in time. At the same time, it has the function of supervising and standardizing the work flow of collection and checking, which is of great significance to guarantee the application of port construction fee. At present, as a result of the major reform of the maritime administration methods in China, the ship visa, which was originally the basis of maritime administration, has been formally banned. In addition, the new "measures for the Administration of the Collection and use of Port Construction fees" issued by the Traffic Bureau put forward new plans and requirements for the collection of port construction fees, which led to a tremendous change in the working environment for the collection and collection of port construction fees by maritime administrative agencies. On the one hand, the evaluation system, which is dominated by the performance evaluation of government departments, has not combined with the new situation and new requirements of the current maritime management, on the other hand, it has neglected that the collection of port construction fees directly faces the complexity of the first line of work. Some important indexes which have resulted in the checking work have not been included in the comprehensive evaluation index which has affected the actual evaluation effect and can not meet the requirements of the increasingly developing maritime management. In view of the above problems of maritime management performance evaluation, combined with the characteristics of maritime management under the new situation, this paper introduces the idea of balanced Scorecard and the system dynamics model into port construction fee collection on the basis of the existing performance appraisal theory. Through the feedback correction index system of system dynamics, the original four-dimensional balanced scorecard is extended to five dimensions in combination with the practice of checking, and the train of thought is put forward for perfecting and standardizing the work of collecting and checking. And through the case study, it provides the exploration and supplement for the performance evaluation theory and realization of the port construction fee collection.
【学位授予单位】：重庆交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F552

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