河源地方税务局绩效管理体系研究

发布时间：2018-02-12 05:42

本文关键词： 绩效管理政府机构绩效管理体系　出处：《广东财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：上世纪20—30年代，绩效管理被应用于企业人力资源管理并成为企业实现自身经营目标的重要工具。20世纪70年代，一个囊括绩效计划（目标）、绩效信息、绩效程序、绩效监控、绩效评估和绩效反馈等环节在内的绩效管理体系逐步确立，在相当程度上助推了企业战略目标的实现及自身的持久发展。但是，20世纪80年代政府类公共部门却因“政府失灵”而出现效率低、成本高、机构膨胀、权力滥用等问题，进而面临着诸如财政、管理、信任等危机。伴随着经济全球化和政治管理体制改革的深入推进，可以说，追求高效能、精简化已成为世界各国政府普遍认可的政府改革的主要方向。本文以广东省河源地方税务局为例，通过对其绩效管理体系运行情况进行深入的调研分析，结合有关绩效管理理论，主要研究如下内容：第一，对研究背景及国内外研究现状进行阐述，明确河源地税绩效管理体系的理论基础；第二，对河源市地方税务局绩效管理体系进行实证调研，挖掘其中存在的问题，客观分析其成因；第三，结合河源市地方税务局实际情况，提出相应的优化其绩效管理体系的政策建议，以期有助于推进我国税务系统整体工作绩效的有效提升，为我国政府机构绩效管理体系的建立与完善提供参考。
[Abstract]:In 0th century, performance management was applied to human resource management and became an important tool for enterprises to achieve their business goals. On 70s, performance management included performance plan (performance information, performance process, performance monitoring). The performance management system, including performance evaluation and performance feedback, is gradually established. In 80s of the 20th century, however, due to the "government failure", the public sector appeared low efficiency, high cost, institutional expansion, abuse of power and other problems. Then facing crises such as finance, management, trust, etc. With the deepening of economic globalization and the reform of political management system, we can say that the pursuit of high efficiency, Streamlining has become the main direction of government reform generally accepted by governments all over the world. This paper takes Heyuan Local Taxation Bureau of Guangdong Province as an example, through the in-depth investigation and analysis of its performance management system operation, combined with the performance management theory, the main research contents are as follows: first, The research background and domestic and foreign research status quo are expounded to clarify the theoretical basis of Heyuan land tax performance management system. Secondly, the performance management system of Heyuan Local Taxation Bureau is investigated empirically, and the existing problems are excavated. Third, combining with the actual situation of Heyuan Local Taxation Bureau, it puts forward the corresponding policy recommendations to optimize its performance management system, in order to help promote the effective improvement of the overall performance of our tax system. It provides a reference for the establishment and improvement of the performance management system of government institutions in China.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D630.3

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