基于平衡计分卡的上海市C区税务局绩效评估研究
发布时间：2018-09-17 12:55
【摘要】：税务部门推进绩效评估工作,是进一步提升税收工作站位、增强税务部门公信力和执行力的重要抓手,也是当前全国税务系统的重点工作。上海市C区税务局作为一个基层税务机关,承担着大量基础性的税收工作。如何全面、科学地对下属各部门的工作绩效进行评估,从而提高C区税务局的整体绩效,为本区的经济发展发挥更大的作用,是当前C区税务局的一个重要的问题。本文选择以笔者工作的上海市C区税务局绩效评估体系研究为题,不仅有利于提高C区税务局的工作绩效、也有利于提升税务部门的公共形象。本文试图改进基层税务部门的绩效评估指标体系,建立一套综合的、具有可行性的税务部门绩效评估体系,也为其他税务部门的绩效评估工作提供借鉴。本文共分为六个部分。第一部分介绍了研究的背景和意义,国内外关于平衡计分卡在政府绩效评估中的应用的理论和实证研究,以及研究框架和研究方法。第二部分对绩效、绩效评估等有关概念和理论进行了归纳总结,并介绍了平衡积分卡这一绩效评估理论的发展历程、主要内容和特点,分析了将平衡记分卡应用于税务部门绩效评估的优势。第三部分对我国基层税务部门绩效评估的发展历程进行了回顾,详细介绍了C区税务局现行的评估体系,总结出该绩效评估体系存在评估主体较为单一、工作绩效指标难以量化、设计不合理、只重视当前利益而不重视长远发展、缺少事前、事中、事后的绩效评估体系实施机制等问题,并研究了C区税务局绩效评估中引入平衡计分卡理论的可行性。第四部分介绍了深圳市国税局、南京市地税局和青岛地税黄岛分局运用平衡积分卡开展绩效评估的经验,分析了这些经验对于C区税务局开展绩效评估工作的借鉴意义。第五部分对C区税务局实施绩效评估所要达到的战略目标和重点进行了明确,即C区税务局绩效评估的重点为“组织税收收入、提高公众满意度、降低征收成本、执法规范与人员培训”,然后针对这一战略目标,构建了财务、顾客、内部业务流程、学习与成长四个维度的指标体系,并确定了关键的评估指标,并对如何从事前推进、事中实施、事后运用三方面来更好地推行绩效评估体系进行了分析和规划。第六部分对研究结果进行了展望,并指出了研究中存在的不足之处。
[Abstract]:The tax department promotes the performance appraisal work, is further enhances the tax work the station, strengthens the tax department public trust and the execution ability important grasp, also is the present national tax system key work. As a basic tax authority, Shanghai C District Taxation Bureau undertakes a lot of basic tax work. How to evaluate the work performance of all subordinate departments in an all-round and scientific way, so as to improve the overall performance of the tax bureau in area C and play a greater role in the economic development of this area, is an important issue for the tax bureau of area C at present. This paper chooses the research on the performance evaluation system of Shanghai C District Taxation Bureau, which the author works for, not only to improve the work performance of the tax Bureau of area C, but also to promote the public image of the tax department. This paper attempts to improve the performance evaluation index system of tax departments at the grass-roots level, establish a comprehensive and feasible performance evaluation system of tax departments, and also provide reference for the performance evaluation work of other tax departments. This paper is divided into six parts. The first part introduces the background and significance of the research, the theoretical and empirical research on the application of balanced Scorecard in government performance evaluation, as well as the research framework and research methods. The second part of the performance, performance evaluation and other related concepts and theories are summarized, and introduced the balanced integral card this performance evaluation theory development process, the main content and characteristics. The advantage of applying balanced Scorecard to tax department performance evaluation is analyzed. In the third part, the author reviews the development of the performance evaluation of the tax departments at the grass-roots level in China, introduces in detail the current evaluation system of the tax bureau in area C, and concludes that there is a single subject in the performance evaluation system. The work performance index is difficult to quantify, the design is unreasonable, only pays attention to the present benefit but not the long-term development, lacks the prior, the matter, the afterwards performance appraisal system implementation mechanism and so on question, The feasibility of introducing balanced scorecard theory into C-area tax bureau performance evaluation is also studied. The fourth part introduces the experience of using balanced integral card to carry out performance evaluation in Shenzhen Municipal Taxation Bureau, Nanjing Local Taxation Bureau and Qingdao Local tax Bureau of Huangdao Branch, and analyzes the reference significance of these experiences to the C area Taxation Bureau's performance evaluation work. In the fifth part, the strategic objectives and emphases to be achieved in the implementation of the performance evaluation of the tax bureau in area C are made clear, that is, the focus of the performance evaluation of the tax bureau in area C is to "organize tax revenue, improve public satisfaction, and reduce the cost of collection." Law enforcement norms and personnel training, "and then, in view of this strategic objective, constructs an index system of four dimensions: finance, customer, internal business process, learning and growth, and identifies key evaluation indicators and how to advance in advance. Implementation of the matter, after the use of three aspects to better implement the performance evaluation system for analysis and planning. The sixth part looks forward to the research results and points out the shortcomings of the research.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D630.3
[Abstract]:The tax department promotes the performance appraisal work, is further enhances the tax work the station, strengthens the tax department public trust and the execution ability important grasp, also is the present national tax system key work. As a basic tax authority, Shanghai C District Taxation Bureau undertakes a lot of basic tax work. How to evaluate the work performance of all subordinate departments in an all-round and scientific way, so as to improve the overall performance of the tax bureau in area C and play a greater role in the economic development of this area, is an important issue for the tax bureau of area C at present. This paper chooses the research on the performance evaluation system of Shanghai C District Taxation Bureau, which the author works for, not only to improve the work performance of the tax Bureau of area C, but also to promote the public image of the tax department. This paper attempts to improve the performance evaluation index system of tax departments at the grass-roots level, establish a comprehensive and feasible performance evaluation system of tax departments, and also provide reference for the performance evaluation work of other tax departments. This paper is divided into six parts. The first part introduces the background and significance of the research, the theoretical and empirical research on the application of balanced Scorecard in government performance evaluation, as well as the research framework and research methods. The second part of the performance, performance evaluation and other related concepts and theories are summarized, and introduced the balanced integral card this performance evaluation theory development process, the main content and characteristics. The advantage of applying balanced Scorecard to tax department performance evaluation is analyzed. In the third part, the author reviews the development of the performance evaluation of the tax departments at the grass-roots level in China, introduces in detail the current evaluation system of the tax bureau in area C, and concludes that there is a single subject in the performance evaluation system. The work performance index is difficult to quantify, the design is unreasonable, only pays attention to the present benefit but not the long-term development, lacks the prior, the matter, the afterwards performance appraisal system implementation mechanism and so on question, The feasibility of introducing balanced scorecard theory into C-area tax bureau performance evaluation is also studied. The fourth part introduces the experience of using balanced integral card to carry out performance evaluation in Shenzhen Municipal Taxation Bureau, Nanjing Local Taxation Bureau and Qingdao Local tax Bureau of Huangdao Branch, and analyzes the reference significance of these experiences to the C area Taxation Bureau's performance evaluation work. In the fifth part, the strategic objectives and emphases to be achieved in the implementation of the performance evaluation of the tax bureau in area C are made clear, that is, the focus of the performance evaluation of the tax bureau in area C is to "organize tax revenue, improve public satisfaction, and reduce the cost of collection." Law enforcement norms and personnel training, "and then, in view of this strategic objective, constructs an index system of four dimensions: finance, customer, internal business process, learning and growth, and identifies key evaluation indicators and how to advance in advance. Implementation of the matter, after the use of three aspects to better implement the performance evaluation system for analysis and planning. The sixth part looks forward to the research results and points out the shortcomings of the research.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D630.3
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