鄂市地税绩效考核指标体系研究
发布时间：2018-11-15 09:01
【摘要】：为使企业机能运转顺畅并实现利润最大化,大多数现代企业将平衡计分卡运用到绩效管理实践中成效斐然,然而中国的绝大部分政府行政公共机关却鲜有尝试,仅有少量地区个别部门在进行初步的探索和实践。随着我国经济财税体制改革工作的深入开展,社会公众的维权意识和顾客意识更趋成熟,在打造服务型政府公共部门的大环境下,作为重要的行政执法部门之一的税务系统也在积极进行税收征管现代化改革的探索。对于税务部门而言,当前改革首先需要进行攻克的难题就是如何使绩效管理水平有效的提升。“创新行政管理方式,提高政府公信力和执行力,推进政府绩效管理”是新一届领导班子在十八大报告中明确提出的政府工作发展方向。由此可见,推进政府绩效管理工作,对党中央、国务院而言具有重要战略意义,同时对创新型、法治型、廉洁型、服务型政府的建设也至关重要。目前,鄂尔多斯市地税局正进行着新一轮的征管制度改革,涉及绩效管理、机构职能、工作方式等运行环节的调整。建立科学的绩效管理考核指标体系,实施有效的绩效管理,已成为当前鄂尔多斯市地税局管理者的重要目标。本文希望运用平衡计分卡(BSC)的理论成果,结合关键绩效指标(KPI)理论,从鄂尔多斯地税局的实际出发,在现有的地税绩效管理平台软件系统基础上进行探索完善,以期设计一套便于量化且行之有效的绩效考核指标系统,使绩效管理的激励作用得到最大程度的实现,进而提升税务部门整体工作绩效。本文总体框架按照“理论概述一现状分析一指标设计—保障落实”的逻辑次序安排。首先从绩效管理与平衡计分卡理论入手,分析绩效管理的内涵及行政部门绩效管理的应用现状,对平衡计分卡理论的沿革和核心理念进行了解读,力图从行政公共部门角度对传统的平衡计分卡理论进行考量;在上述理论和理念铺垫的基础上,分析税务机关当前绩效考核模式的现状及构建平衡计分卡绩效管理体系存在问题;而后以BSC及KPI为设计蓝图,尝试性提出了鄂尔多斯市地税局绩效考核指标体系设计方案及其实施流程,针对不同的被管理对象(机关部门和各下设旗区分局)划分考核标准及权重,以期能够提升全市的绩效管理水平的同时,摸索一套适用于地税系统的绩效考核指标管理系统。
[Abstract]:In order to make the enterprise function smooth and realize the profit maximization, most modern enterprises apply the balanced scorecard to the performance management practice. Only a small number of individual departments in the region in the initial exploration and practice. With the development of the reform of the economic finance and taxation system in China, the public's awareness of safeguarding rights and the awareness of customers are becoming more mature, and in the context of creating a service-oriented government public sector, As one of the important administrative law enforcement departments, the tax system is also actively exploring the modernization of tax collection and management. For the tax department, the first problem that the current reform needs to solve is how to improve the performance management level effectively. "innovating the way of administration, improving the credibility and execution of the government, and promoting the performance management of the government" is the development direction of the government work put forward by the new leading group in the report of the 18th National Congress of the CPC. It can be seen from this that the promotion of government performance management is of great strategic significance to the Party Central Committee and the State Council, as well as to the construction of innovative, rule-of-law, clean and service-oriented governments. At present, Ordos Local Taxation Bureau is carrying out a new round of reform of the collection and management system, which involves the adjustment of performance management, organization functions, working methods and so on. The establishment of a scientific performance management evaluation index system and the implementation of effective performance management have become an important goal of the current Ordos Bureau of Local Taxation. This paper hopes to use the theoretical results of balanced Scorecard (BSC), combined with the key performance index (KPI) theory, from the reality of Ordos Land tax Bureau, based on the existing land tax performance management platform software system to explore and improve. In order to design a set of performance appraisal index system which is easy to quantify and effective, the incentive effect of performance management can be realized to the greatest extent, and then the overall performance of tax department can be improved. The overall framework of this paper is arranged according to the logical order of "theoretical overview, analysis of the present situation, design of indicators-guarantee of implementation". Starting with the theory of performance management and balanced scorecard, this paper analyzes the connotation of performance management and the application status of administrative performance management, and interprets the evolution and core concept of balanced scorecard theory. Try to consider the traditional balanced scorecard theory from the perspective of administrative public sector; On the basis of the above theories and concepts, this paper analyzes the current situation of the current performance appraisal model of tax authorities and the problems existing in constructing the performance management system of the balanced Scorecard. Then, with BSC and KPI as the design blueprint, the paper tries to put forward the design scheme and implementation process of the performance evaluation index system of Ordos Local Taxation Bureau. In order to improve the performance management level of the whole city, a set of performance appraisal index management system suitable for the local tax system can be explored while dividing the assessment criteria and weights for different administrative objects (government departments and sub-bureaus under flag districts) in order to improve the performance management level of the whole city.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;D630.3
本文编号：2332842
[Abstract]:In order to make the enterprise function smooth and realize the profit maximization, most modern enterprises apply the balanced scorecard to the performance management practice. Only a small number of individual departments in the region in the initial exploration and practice. With the development of the reform of the economic finance and taxation system in China, the public's awareness of safeguarding rights and the awareness of customers are becoming more mature, and in the context of creating a service-oriented government public sector, As one of the important administrative law enforcement departments, the tax system is also actively exploring the modernization of tax collection and management. For the tax department, the first problem that the current reform needs to solve is how to improve the performance management level effectively. "innovating the way of administration, improving the credibility and execution of the government, and promoting the performance management of the government" is the development direction of the government work put forward by the new leading group in the report of the 18th National Congress of the CPC. It can be seen from this that the promotion of government performance management is of great strategic significance to the Party Central Committee and the State Council, as well as to the construction of innovative, rule-of-law, clean and service-oriented governments. At present, Ordos Local Taxation Bureau is carrying out a new round of reform of the collection and management system, which involves the adjustment of performance management, organization functions, working methods and so on. The establishment of a scientific performance management evaluation index system and the implementation of effective performance management have become an important goal of the current Ordos Bureau of Local Taxation. This paper hopes to use the theoretical results of balanced Scorecard (BSC), combined with the key performance index (KPI) theory, from the reality of Ordos Land tax Bureau, based on the existing land tax performance management platform software system to explore and improve. In order to design a set of performance appraisal index system which is easy to quantify and effective, the incentive effect of performance management can be realized to the greatest extent, and then the overall performance of tax department can be improved. The overall framework of this paper is arranged according to the logical order of "theoretical overview, analysis of the present situation, design of indicators-guarantee of implementation". Starting with the theory of performance management and balanced scorecard, this paper analyzes the connotation of performance management and the application status of administrative performance management, and interprets the evolution and core concept of balanced scorecard theory. Try to consider the traditional balanced scorecard theory from the perspective of administrative public sector; On the basis of the above theories and concepts, this paper analyzes the current situation of the current performance appraisal model of tax authorities and the problems existing in constructing the performance management system of the balanced Scorecard. Then, with BSC and KPI as the design blueprint, the paper tries to put forward the design scheme and implementation process of the performance evaluation index system of Ordos Local Taxation Bureau. In order to improve the performance management level of the whole city, a set of performance appraisal index management system suitable for the local tax system can be explored while dividing the assessment criteria and weights for different administrative objects (government departments and sub-bureaus under flag districts) in order to improve the performance management level of the whole city.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;D630.3
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