基于平衡计分卡的HY县地方税务局绩效评估研究

发布时间：2018-06-20 07:52

本文选题：绩效评估 + 平衡计分卡　；参考：《南华大学》2014年硕士论文

【摘要】：当前我国的政治、社会和经济都发生了翻天覆地的变化,税收工作也遇到了许多新问题和新挑战,税务部门的管理方式也正在由管理型向服务型转变。基层税务部门作为负责税收征收管理以及为纳税人服务的一线单位,如何适应这种变化和挑战,充分发挥基层税务部门组织和干部的工作潜力和积极性,公正、客观、准确地对其工作绩效作出评估,建立一套科学、完善、系统的基层税务部门绩效评估体系,显得极其重要。在以往评估中,基层税务部门普遍存在设计不系统、指标设置不合理、缺乏沟通反馈、操作性不强等问题。因此,要结合我国国情和基层税务部门发展现状,顺应以人为本的时代潮流,借鉴国外和企业绩效评估成功和先进经验,建立起具有实战意义的科学、系统、高效、规范且便于操作的绩效评估体系。本文正是以此为目的,以HY县地方税务局为研究对象,以基层税务部门绩效评估为研究内容,在结合相关理论的基础上分析了HY县地方税务局当前绩效评估的现状及问题,运用平衡计分卡这一战略管理工具,构建出新的HY县地方税务局绩效评估方案,对其设计思路及具体指标给出了详细说明,还指出了HY县地方税务局绩效评估方案所需的实施保障及运行机制。本文的研究工作具有很强的可操作性和针对性,不仅对基层税务部门绩效评估发展具有理论意义,而且对于新形势下基层税务部门提高工作效率、规范税务管理、激发创新精神、促进税收发展、全面建设和谐社会具有较高的实践价值。
[Abstract]:At present, the political, social and economic changes have taken place in our country, the tax work has also encountered many new problems and challenges, and the management mode of the tax department is also changing from the management-oriented to the service-oriented. As the front-line units responsible for tax collection and management and serving taxpayers, the grass-roots tax departments how to adapt to such changes and challenges, give full play to the work potential and enthusiasm of grass-roots tax organizations and cadres, be fair and objective, It is very important to evaluate its work performance accurately and establish a set of scientific, perfect and systematic performance evaluation system for tax departments at the grass-roots level. In the past assessment, the basic tax departments generally have problems such as not systematic design, unreasonable index setting, lack of communication and feedback, weak operability, etc. Therefore, it is necessary to combine our country's national conditions and the current situation of tax departments at the grass-roots level, conform to the trend of people-oriented times, draw lessons from the successful and advanced experience of foreign and enterprise performance evaluation, and establish a scientific, systematic and efficient system with practical significance. Standard and easy-to-operate performance evaluation system. This paper takes HY County Local Taxation Bureau as the research object, takes the grass-roots tax department performance evaluation as the research content, analyzes the present situation and the question of the HY County Local Taxation Bureau performance Evaluation on the basis of the related theory. By using the balanced Scorecard as a strategic management tool, a new performance evaluation scheme of HY County Local Taxation Bureau is constructed, and its design ideas and specific indicators are explained in detail. It also points out the implementation guarantee and operation mechanism of the performance evaluation scheme of HY County Local Taxation Bureau. The research work of this paper has strong maneuverability and pertinence, which not only has theoretical significance for the performance evaluation and development of grass-roots tax departments, but also improves the working efficiency and standardizes tax administration for grass-roots tax departments under the new situation. It is of great practical value to stimulate the spirit of innovation, to promote the development of taxation and to build a harmonious society in an all-round way.
【学位授予单位】：南华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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