X县国税局绩效管理调查研究

发布时间：2018-04-08 22:24

本文选题：绩效管理　切入点：国税系统　出处：《西南交通大学》2016年硕士论文

【摘要】：公共部门的绩效管理是目前我国公共行政改革的重要一环,是提高我国行政管理效率,建设服务型政府的重要途径。税务部门作为国家的经济管理部门,肩负着组织税收、调节经济、落实政策和服务民生的重要职能。自国家税务总局决定在全国税务系统实行绩效管理以来,就将税务绩效管理作为进一步提升税收工作水平、增强税务部门公信力和执行力的重要举措。本文针对目前X县国税局在实行绩效管理过程中出现的问题和现象,结合绩效管理相关理论进行原因分析并提出整改建议。将平衡计分卡和关键指标法相结合,用以进行关键绩效的设置,再着力于打造基于绩效管理的税务文化,并完善与绩效管理相关的配套制度和基础信息建设,力图建立针对X县国税部门的绩效管理体系。对目前国税系统中正在进行的税务绩效改革提供参考,有一定的借鉴意义。论文共分四部分进行阐述。第一部分阐明了本课题产生的现实背景及其研究意义,绩效研究现状以及几例绩效管理在税务系统的运行实践。第二部分介绍了绩效管理的基本概念和理论。第三部分详细介绍了X县国税部门实行的绩效管理现状,包括绩效管理办法、绩效指标、考评的规则和流程等。并根据X县国税部门实际,结合绩效管理理论和税务组织的公共职能,对现行绩效管理制度进行分析和评价,总结出值得推广的经验,并列举存在的不足以及深层次的原因,为完善绩效管理体系奠定基础。第四部分就目前存在的问题,从税务系统的战略目标出发,提出适应新形势下的绩效管理体系的目标与原则,运用平衡计分卡和关键指标相结合的绩效指标理论,并联系税务系统整体改革规划和X县国税局当前实际,从财务、顾客、内部流程、学习成长四个维度设立关键的绩效指标,并确立每项指标的标准和权重。从精神层面入手,打造符合现代管理思想的税务绩效文化,加强税务职工与组织绩效间的认同。并完善目前的绩效考评方法,加强交流沟通和结果运用,充分发挥绩效管理的激励和导向作用,提出利用互联网技术对税务绩效进行改良和革新,从而极大地提高绩效管理的效率和作用。
[Abstract]:The performance management of public sector is an important part of the reform of public administration in our country at present. It is also an important way to improve the efficiency of administration and build a service-oriented government in our country.As the national economic management department, the tax department shoulders the important function of organizing taxation, regulating economy, implementing policies and serving people's livelihood.Since the decision of the State Administration of Taxation to implement performance management in the national tax system, the tax performance management has been regarded as an important measure to further improve the level of taxation work and enhance the credibility and executive power of tax departments.This paper aims at the problems and phenomena in the process of performance management in X County State Taxation Bureau, analyzes the causes and puts forward some suggestions for rectification combined with the relevant theories of performance management.Combining the balanced scorecard and the key index method to set up the key performance, and then to build the tax culture based on the performance management, and to perfect the supporting system and the basic information construction related to the performance management.Try to establish the performance management system for X county state tax department.It can be used as a reference for the tax performance reform in the current tax system.The thesis is divided into four parts.The first part clarifies the realistic background of this subject and its research significance, the present situation of performance research and the practice of several performance management in tax system.The second part introduces the basic concept and theory of performance management.The third part introduces the current situation of performance management in X county, including performance management methods, performance indicators, rules and procedures of evaluation, etc.According to the actual situation of tax department in X county, combining with the theory of performance management and the public function of tax organization, this paper analyzes and evaluates the current performance management system, sums up the experience that is worth popularizing, and enumerates the deficiency and the deep reason.To perfect the performance management system lay the foundation.Combined with the overall reform planning of tax system and the current reality of X County State Revenue Bureau, the key performance indicators are set up from four dimensions of finance, customer, internal process, learning and growth, and the criteria and weights of each index are established.Starting from the spiritual level, we should create a tax performance culture in line with modern management thoughts and strengthen the identification between tax staff and organizational performance.And improve the current performance evaluation methods, strengthen communication and use of results, give full play to the incentive and guidance role of performance management, and propose to use Internet technology to improve and innovate tax performance.In order to greatly improve the efficiency and role of performance management.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D630.3

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