广州市番禺区地方税务局绩效管理体系及其应用研究
发布时间：2018-08-18 18:17
【摘要】：随着经济全球化、信息化和民主化的发展,绩效管理逐渐被引入到政府管理实践中,特别是二十世纪后期,在全球范围内掀起了一股政府绩效管理改革浪潮。在我国,改革开放后,政府绩效管理受到越来越多的关注和重视,各地各部门纷纷开展各类实践,取得了良好的效果。税务局作为国家重要的经济职能部门,担负着组织财政收入、实施宏观调控、调节收入差距的重大任务。过去税务部门采取的管理制度及其单一落后的考核方式已经不能适应新时期下的精细化征管需求,把现代绩效管理理念引入到税务部门并有效开展显得尤为迫切。 本文结合目前国内外政府绩效管理的背景、理论体系及研究现状,利用文献调查、调查研究、案例分析法对税务部门绩效管理相关理论进行分析,并以广州市番禺区地方税务局为个案深入剖析其绩效管理体系设计及实施状况,对绩效管理体系本身及其应用过程中存在的问题予以诊断,并以上述分析为依据结合番禺区地税局目前在绩效管理上面临的困境,如绩效管理缺乏与战略及其他管理系统的有效连结、绩效评估指标体系设置不科学、收集的数据质量不高、绩效评估形式单一且缺乏严谨性,利益相关者参与不足、绩效评估结果运用及功能发挥严重不足等问题,提出在番禺区地税局内实施征管的专业化改革、优化绩效管理体系、实现绩效管理的科学化建设、加快绩效管理应用的软硬环境建设等优化策略及建议。以最终推动建立税务系统科学的绩效管理体系,引导及推动税务组织适应社会主义市场经济的发展要求,提高税收执法质量及管理绩效水平。
[Abstract]:With the development of economic globalization, informatization and democratization, performance management has been gradually introduced into the practice of government management, especially in the late 20th century, which set off a wave of government performance management reform around the world. In our country, after the reform and opening up, the government performance management has been paid more and more attention, and various departments have carried out various kinds of practice, and achieved good results. Tax bureau, as an important economic functional department of the country, undertakes the important task of organizing financial revenue, implementing macro-control and adjusting income gap. In the past, the management system adopted by the tax department and its single backward assessment method can no longer meet the needs of fine collection and management in the new period. It is particularly urgent to introduce the modern performance management concept into the tax department and carry out it effectively. Based on the background, theoretical system and research status of government performance management at home and abroad, this paper makes use of literature investigation, investigation and case analysis to analyze the relevant theories of tax department performance management. Taking the Panyu District Local Taxation Bureau of Guangzhou as a case study, the design and implementation of its performance management system are analyzed, and the problems existing in the performance management system itself and its application are diagnosed. Based on the above analysis, the paper combines the difficulties Panyu District Local Taxation Bureau faces in performance management, such as the lack of effective link between performance management and strategy and other management systems, and the unscientific setting of performance evaluation index system. The quality of collected data is not high, the form of performance evaluation is single and lack of rigour, the participation of stakeholders is insufficient, the application of performance evaluation results and the function of performance evaluation are seriously insufficient, and so on. The paper puts forward the implementation of professional reform of collection and management in Panyu District Local Taxation Bureau. Optimizing the performance management system, realizing the scientific construction of the performance management, speeding up the construction of the soft and hard environment of the performance management application, etc. Finally, it will promote the establishment of scientific performance management system of tax system, guide and promote the tax organization to adapt to the requirements of the development of socialist market economy, and improve the quality of tax enforcement and the level of management performance.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2190291
[Abstract]:With the development of economic globalization, informatization and democratization, performance management has been gradually introduced into the practice of government management, especially in the late 20th century, which set off a wave of government performance management reform around the world. In our country, after the reform and opening up, the government performance management has been paid more and more attention, and various departments have carried out various kinds of practice, and achieved good results. Tax bureau, as an important economic functional department of the country, undertakes the important task of organizing financial revenue, implementing macro-control and adjusting income gap. In the past, the management system adopted by the tax department and its single backward assessment method can no longer meet the needs of fine collection and management in the new period. It is particularly urgent to introduce the modern performance management concept into the tax department and carry out it effectively. Based on the background, theoretical system and research status of government performance management at home and abroad, this paper makes use of literature investigation, investigation and case analysis to analyze the relevant theories of tax department performance management. Taking the Panyu District Local Taxation Bureau of Guangzhou as a case study, the design and implementation of its performance management system are analyzed, and the problems existing in the performance management system itself and its application are diagnosed. Based on the above analysis, the paper combines the difficulties Panyu District Local Taxation Bureau faces in performance management, such as the lack of effective link between performance management and strategy and other management systems, and the unscientific setting of performance evaluation index system. The quality of collected data is not high, the form of performance evaluation is single and lack of rigour, the participation of stakeholders is insufficient, the application of performance evaluation results and the function of performance evaluation are seriously insufficient, and so on. The paper puts forward the implementation of professional reform of collection and management in Panyu District Local Taxation Bureau. Optimizing the performance management system, realizing the scientific construction of the performance management, speeding up the construction of the soft and hard environment of the performance management application, etc. Finally, it will promote the establishment of scientific performance management system of tax system, guide and promote the tax organization to adapt to the requirements of the development of socialist market economy, and improve the quality of tax enforcement and the level of management performance.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
【参考文献】
相关期刊论文 前10条
1 廖昆明;;英国的政府绩效管理体制和几点启示[J];公共管理高层论坛;2007年01期
2 多纳德·莫尼汉;斯蒂芬·拉沃图;尚虎平;郎玫;马佳铮;;绩效管理改革的效果:来自美国联邦政府的证据[J];公共管理学报;2012年02期
3 董静;;中国地方政府绩效评估模式研究——基于对24个实践案例的分析[J];东北大学学报(社会科学版);2013年05期
4 杨宇谦;吴建南;马亮;;服务型政府与政府绩效评估体系创新——基于德尔菲调查法的发现[J];经济社会体制比较;2011年05期
5 沈肇章,赵丽萍;税务绩效评估体系探讨[J];暨南学报(人文科学与社会科学版);2004年02期
6 李鉴夫;;关于我国税务评估指标设计的探讨[J];科技信息;2007年01期
7 周志忍;;公共组织绩效评估：中国实践的回顾与反思[J];兰州大学学报(社会科学版);2007年01期
8 刘树信;;公共部门绩效评估的推动力、趋势及思路[J];理论探索;2006年03期
9 孙庆国;目标管理与绩效考评[J];辽宁行政学院学报;2001年06期
10 蔡立辉;西方国家政府绩效评估的理念及其启示[J];清华大学学报(哲学社会科学版);2003年01期
，本文编号：2190291
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2190291.html
