吉安市国家税务局绩效管理研究

发布时间：2018-05-15 13:37

本文选题：吉安市 + 国家税务局　；参考：《江西财经大学》2017年硕士论文

【摘要】：当前我国政府改革已进入“攻坚期”和“深水区”,这对党和政府提出了更高的要求。越来越多的公共部门关注并运用政府绩效考核管理理念来提高政府服务水平和效率。作为我国重要行政职能部门,国税机关负责组织国家收入、规范国民收入分配、把控宏观经济,其工作效率直接影响各级政府的行政效率。2014年,吉安市国家税务局全面推行绩效管理,它是创新行政管理方式、转变政府职能的一项重要举措。经过三年的试点、巩固和优化,绩效管理的导向作用逐渐发挥出来,并建立了较完善的绩效管理运行系统。但是,在具体实施过程中,还是暴露出一些问题,例如绩效考评体系不够完善、考核方式单一(仅限于上级机关对下级机关考评打分)、考核指标繁多、指标设计不科学等,由此得出的考核结果缺乏全面性和科学性。本文运用案例研究法、文献研究法、理论与实践分析相结合等方法,结合公共管理学的理论知识,对吉安市国家税务局绩效管理的实施现状进行全方位分析,找到当前绩效管理效率不高的症结所在,并对所存在的问题提出针对性的完善建议。首先,介绍了吉安市国家税务局的概况,包括机构设置、人员配置等情况,挖掘税务部门提高绩效管理服务水平的切入点;其次,通过分析吉安市国家税务局绩效管理实施的现状和实施过程中出现的问题,找到制约税务机关整体行政水平的关键点;最后,对于吉安市国家税务局绩效管理存在的问题有针对性的提出完善对策,试图通过提高绩效管理水平进一步提升吉安市国税局的税务服务质量和征管效率水平,是对中国税务部门平衡计分卡理论运用实践的有益探索。
[Abstract]:At present, the reform of our government has entered the period of "attacking the key points" and "the deep water area", which puts forward higher requirements to the Party and the government. More and more public departments pay attention to and use the concept of government performance appraisal management to improve the level and efficiency of government services. As an important administrative functional department in China, the State tax authorities are responsible for organizing national income, standardizing the distribution of national income, and controlling the macroeconomic. Its work efficiency directly affects the administrative efficiency of governments at all levels. Ji'an State Taxation Bureau implements performance management in an all-round way, which is an important measure for innovating administrative management and transforming government functions. After three years of pilot, consolidation and optimization, the guiding role of performance management has been gradually brought into play, and a more perfect performance management operation system has been established. However, in the concrete implementation process, some problems have been exposed, such as the imperfect performance appraisal system, the single assessment method (limited to the evaluation of the lower organs by the higher authorities, the multiplicity of the assessment indexes, the unscientific design of the indicators, and so on. The assessment results obtained from this lack of comprehensiveness and scientific nature. This article uses the case study method, the literature research method, the theory and the practice analysis and so on method, unifies the public management theory knowledge, carries on the omni-directional analysis to the Ji'an State Taxation Bureau performance management implementation present situation. Find out the crux of the current inefficient performance management, and put forward targeted suggestions to improve the existing problems. First of all, it introduces the general situation of Ji'an State Taxation Bureau, including the establishment of institutions, staffing and other situations, mining tax departments to improve the level of performance management services; secondly, By analyzing the current situation and problems in the implementation of performance management in Ji'an State Taxation Bureau, the key points restricting the overall administrative level of tax authorities are found. Aiming at the problems existing in the performance management of the State Taxation Bureau of Ji'an, the author puts forward some countermeasures, and tries to improve the quality of tax service and the efficiency of collection and management of the bureau by improving the level of performance management. It is a beneficial exploration to the application of balanced scorecard theory in Chinese tax department.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;D630.3

【参考文献】