基于平衡计分卡的唐山市L区地税局绩效考核体系设计

发布时间：2018-06-15 07:09

本文选题：平衡计分卡 + 绩效考核　；参考：《河北工业大学》2015年硕士论文

【摘要】：现代政府管理理念以为公民和社会提供优质高效的服务为宗旨,以提高行政效能为目标。近年来社会法制化进程不断推进,民众法律意识日益增强,地税机关作为税收工作主要行为人、作为政府部门的一个重要组成部分,提高自身服务水平、提高机关工作效率势在必行,对地税机关开展绩效考核已经成为政府绩效评估的一项重要内容。因此,运用平衡计分卡和相关绩效考核理论,为唐山市L区地税局构建一个指标全面、具有实际可操作性的绩效考核体系具有十分重要的意义。论文以平衡计分卡及相关绩效考核理论、税务管理理论为基础,采用案例研究法、历史文献法对唐山市L区地税局现状进行了深入分析。在此基础上根据唐山市L区地税局税收增长快、人员素质参差不齐、层级化明显等特点,提出了基于唐山市L区地税局的平衡计分卡维度设计。通过运用定性与定量分析法将平衡计分卡的科学理论依据具体化,为唐山市L区地税局构建了一套基于平衡计分卡的指标全面、具有实际可操作性的绩效考核体系。该体系能提高整体工作效能,为进一步提高唐山市L区地税局税收服务质量、打造优秀税务机关提供有力保障和扎实基础。
[Abstract]:The aim of modern government management is to provide high quality and efficient service for citizens and society, and to improve administrative efficiency. In recent years, the process of social legalization has been continuously promoted, and the legal consciousness of the public has been strengthened day by day. As the main perpetrators of tax work and an important part of government departments, the local tax authorities have improved their service level. It is imperative to improve the efficiency of government work, and it has become an important content of government performance evaluation to carry out performance appraisal of local tax authorities. Therefore, using balanced scorecard and relevant performance appraisal theory, it is of great significance to construct a comprehensive and practical performance appraisal system for Tangshan L District Local Taxation Bureau. Based on the balanced Scorecard and related performance appraisal theory and tax management theory, this paper makes a thorough analysis of the present situation of the L District Local Taxation Bureau in Tangshan City by using the case study method and the historical literature method. On the basis of this, based on the characteristics of fast tax growth, uneven personnel quality and obvious hierarchy in Tangshan L District Local Taxation Bureau, a dimension design of balanced scorecard based on L District Local tax Bureau in Tangshan City is put forward. By using the method of qualitative and quantitative analysis, the scientific theoretical basis of balanced scorecard is concretized, and a set of performance appraisal system based on balanced scorecard is constructed for the local tax bureau of L District of Tangshan City. The system can improve the overall working efficiency, further improve the tax service quality of Tangshan L District Local Taxation Bureau, and create an excellent tax authority to provide a strong and solid foundation.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;D630.3

【相似文献】