双因素理论视域下A县财税局公务员激励机制研究

发布时间：2018-04-22 16:40

本文选题：公务员激励机制 + 双因素理论　；参考：《江西财经大学》2016年硕士论文

【摘要】：基层财税部门是我国政府部门序列中负责县级和乡级财税管理工作的部门。它是国家财政、税收管理体系的基本构成单元,也是国家绝大部分财经政策的最终执行载体。基层财税工作具有以下特点:第一,高度的综合性,业务涉及到社会发展的各个方面,需要对地方综合经济发展出现的各类情况做出及时有效的反应;第二,严格的政策性,严格在法律法规、政策规范的框架中运作;第三,显著的公共性,是政府提供公共服务的物质基础,也体现社会物质财富的再分配。基于基层财税部门工作的重要性和复杂性,其规范、高效运转不仅关系到国民经济的正常运行,更与人民切身利益息息相关。在财税工作新常态背景下,国内基层财税部门激励机制构建面临了新的压力和挑战。探索更加合理的激励机制对于充分调动基层财税干部的工作积极性具有重要的现实意义,有利于建立一支持久高效、充满活力的财税队伍以应对压力与挑战。目前,国内对于政府部门激励机制的研究多为应用型研究,缺少相应的理论基础,对于个案的分析也存在分析深度上的不足,针对基层财税工作人员激励机制的研究则更为少见。为此,本研究以Herzberg(1966)的“双因素理论”为指导,深入了解A县财税局公务员激励的现状和存在的问题,就激励因素和保健因素两方面进行原因分析,在此基础上从制度设置层面提出对策和建议。通过对A县财税局公务员进行访谈、问卷调查收集整理相关内容和数据,并进行内容分析和统计分析。研究发现A县财税局公务员激励机制存在一系列不足,表现在激励因素方面及保健因素方面。基于此,本研究从激励机制设置的角度提出了完善薪酬、考核、奖惩、职务晋升制度等方面的对策。研究结论对于改善A县财税局公务员的激励问题有一定的现实意义,同时也为其它地区基层财税公务员激励机制研究提供了参考。
[Abstract]:The basic financial and tax departments are the departments responsible for the financial and tax management at the county level and township level in the sequence of the government departments of our country. It is the basic component unit of the national finance and tax management system. It is also the ultimate carrier of the most financial policies of the country. The basic financial and tax work has the following characteristics: first, the high comprehensive, and the business involved in the society. Every aspect of development needs to respond in time and effectively to the various situations of local comprehensive economic development; second, strict policy, strictly in the framework of laws and regulations, and the framework of policy norms; third, significant public nature is the material basis for the government to provide public services, and also reflects the redistribution of social material wealth. The importance and complexity of the work of the financial and tax departments at the grass-roots level, its standardization and efficient operation not only related to the normal operation of the national economy, but also closely related to the vital interests of the people. Under the new normal background of financial and tax work, the construction of incentive mechanism for the domestic finance and tax departments is facing new pressure and challenge. It is of great practical significance to fully mobilize the enthusiasm of the financial and tax cadres at the grass-roots level, which is conducive to the establishment of a long, efficient and energetic financial and tax team to cope with the pressure and challenge. At present, the domestic research on the incentive mechanism of government departments is mostly applied research, lack of theoretical basis and the analysis of cases. In view of the shortcomings of the depth, the research on the incentive mechanism of the grass-roots financial and tax staff is more rare. Therefore, this study, guided by the "double factor theory" of Herzberg (1966), deeply understands the current situation and existing problems of the civil servants in the finance and Taxation Bureau of A County, and on the basis of the analysis of the reasons for the incentive and health factors. From the system setting level, we put forward the countermeasures and suggestions. Through the interview with the civil servants of the A county finance and Taxation Bureau, the questionnaire survey collects and collects the relevant contents and data, and carries on the content analysis and statistical analysis. The research finds that there is a series of shortcomings in the incentive mechanism of the civil servants of the A county finance and Taxation Bureau, which is manifested in the aspects of incentive and health care. Based on this, From the angle of incentive mechanism, this paper puts forward the countermeasures to improve the salary, assessment, reward and punishment, and the system of job promotion. The research conclusion has some practical significance to improve the incentive problem of the civil servants of the A county finance and Taxation Bureau, and also provides a reference for the research on the incentive mechanism of the grass-roots financial and tax civil servants in other areas.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D630.3

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