基层税务部门绩效管理研究

发布时间：2018-06-09 00:01

本文选题：基层税务部门 + 绩效管理　；参考：《山东财经大学》2015年硕士论文

【摘要】：党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》中提出“推进国家治理体系和治理能力的现代化”,在加快转变政府职能、优化政府组织结构的阐述中明确要求,“严格绩效管理,突出责任落实”。2011年,中央部委开始启动绩效管理试点,2012年6月,国务院批准了包括山东省在内的8个省(市、区)和国家税务总局等6个部委开展绩效管理的试点工作。可见,政府绩效管理已经在全国范围内拉开了大幕,在这种大背景下,应用公共部门绩效管理理论,在税务部门特别是基层税务部门开展绩效管理工作,契合了我国政府发展的方向和要求。本文对绩效管理理论进行了系统阐述,对基层税务部门绩效管理实践进行了全面总结,系统介绍了平衡记分卡法、关键绩效指标、360度绩效考评法等考评方法,概括了基层税务部门绩效管理发展历程,从税收任务考核、征管质量考核、综合绩效管理三个阶段总结了基层税务部门绩效管理工作取得的成效,并深入分析了目前绩效管理工作存在的问题及产生原因,结合国内外政府绩效管理的典型经验做法,从绩效考评指标、实施方案和结果运用三个方面提出了基层税务部门绩效管理的优化方案。
[Abstract]:In the "decision of the CPC Central Committee on comprehensively deepening the Reform on several important issues" adopted by the third Plenary session of the 18th CPC Central Committee, it was pointed out that "promoting the modernization of the national governance system and governing capacity" is speeding up the transformation of government functions. The elaboration of optimizing the organizational structure of the government clearly requires, "strict performance management with outstanding responsibility implementation." in 2011, the central ministries and commissions began to launch a pilot performance management program. In June 2012, the State Council approved eight provinces (municipalities), including Shandong Province, District) and the State Administration of Taxation and other 6 ministries to conduct performance management pilot work. It can be seen that government performance management has already opened in the whole country. Under this background, applying the theory of public sector performance management, the performance management work is carried out in tax departments, especially in grass-roots tax departments. In line with the direction and requirements of the development of our government. This paper has carried on the systematic elaboration to the performance management theory, has carried on the comprehensive summary to the grass-roots tax department performance management practice, has systematically introduced the balanced scorecard method, the key performance index and 360 degree performance appraisal method and so on appraisal method. This paper summarizes the development course of the performance management of the tax departments at the grass-roots level, and summarizes the achievements of the performance management of the tax departments at the grass-roots level in the three stages of tax task assessment, quality assessment of collection and management, and comprehensive performance management. And deeply analyzed the existing problems and causes of the current performance management, combined with the typical experience and practice of the domestic and foreign government performance management, from the performance evaluation indicators, This paper puts forward the optimization scheme of tax department performance management in three aspects: implementation scheme and result application.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D630.3

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