基层税务机关绩效管理模式的构建

发布时间：2019-03-12 13:36

【摘要】：本文论述了绩效管理的背景和理论基础，基层税务机关推行绩效管理的背景和基础条件。针对如何减少政府的投入，提高税务部门工作效率这一日益突出并急待解决的问题，在税务系统推行绩效管理模式。针对基层税务机关日常管理工作中出现的：粗放的管理机制、工作业绩评定标准不统一、“大锅饭现象”、办公效率地下等问题，提出“基层税务机关绩效管理模式”的核心理念，把构建客观公正的制度环境和自强不息的人文环境作为实施绩效管理的目标。通过两种途径：一是建设科学完善的制度体系；二是以制度激励人、培养人，为个人创造良好的发展环境，把绩效管理的理论与税务工作实践有机的结合。第一、二章对选题背景和绩效管理论做了简要阐述。第三章描述了基层税务机关的在管理方面存在的种种问题，在基层税务机关构建并推行绩效管的实际意义；第四章作者在借鉴国内外绩效管理理论的基础之上，根据基层税务机关的实际业务流程构建出了基层税务机关绩效管理模式的主要内容，及其流程。包含对基层税务部门的绩效计划制定，基层税务部门的绩效监控、基层税务部门的绩效考核、基层税务部门的绩效改进、基层税务部门的绩效沟通等五个方面内容，，最后得出结论。通过对基层部门实施绩效管理，提高了工作效率，规范了执法行为，规避了执法风险。
[Abstract]:This paper discusses the background and theoretical basis of performance management, and the background and basic conditions of the implementation of performance management by grass-roots tax authorities. In view of the increasingly prominent and urgent problem of how to reduce government input and improve the working efficiency of tax departments, the performance management model is implemented in the tax system. In view of the problems that appear in the daily management work of the tax authorities at the grass-roots level: extensive management mechanism, inconsistent standards for evaluating the performance of the work, "big pot phenomenon", underground office efficiency, and so on, This paper puts forward the core idea of "the performance management mode of the tax authorities at the grass-roots level", and takes the objective and fair institutional environment and the self-improvement humanistic environment as the goal of implementing the performance management. Two ways are adopted: one is to construct a scientific and perfect system, the other is to encourage and train people with the system, to create a good development environment for the individual, and to combine the theory of performance management with the practice of tax work organically. First, the second chapter makes a brief introduction to the background of the topic and the theory of performance management. The third chapter describes the basic tax authorities in the management of a variety of problems, in the grass-roots tax authorities to build and implement the practical significance of performance management; In the fourth chapter, based on the theory of performance management at home and abroad, the author constructs the main content and process of performance management model of grass-roots tax authorities according to the actual business process of grass-roots tax authorities. It includes five aspects: formulating the performance plan of the basic tax department, monitoring the performance of the tax department at the grass-roots level, evaluating the performance of the tax department at the grass-roots level, improving the performance of the tax department at the grass-roots level, and communicating the performance of the tax department at the grassroots level. Finally, a conclusion was drawn. Through the performance management of grass-roots departments, the work efficiency is improved, the law enforcement behavior is standardized, and the law enforcement risks are avoided.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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