【作者】 刘瑜；

【导师】 张锡恩；

【作者基本信息】 山东大学 ， 公共管理， 2010， 硕士

【摘要】 近年来,海关参与国家宏观经济管理的能力进一步增强,在制定和落实国家有关税收政策措施方面发挥的职能作用越来越大。引入绩效管理,构建科学合理的绩效考核体系,成为检验海关各项工作的实施开展情况,建设现代化海关的必然要求。如何实现这一发展战略构想,各级海关在绩效管理方面进行了有效探索。本论文借鉴现代绩效管理理论的有关理念、方法,在研究现有的总署、直属、基层三级海关绩效管理评价体系的基础上,重点对青岛海关实施绩效管理的现状进行了论证分析。论文内容主要包括绩效管理的一般理论,海关绩效管理现状,青岛海关绩效管理改革的试点情况以及完善海关绩效管理的对策和建议。论文选取青岛海关的绩效管理为例证,主要基于以下两方面的考虑：一是其在全国海关组织结构中处于直属海关的位置,便于开展承上启下的实体研究；二是其开展绩效管理试点工作较早,在实施过程中积累了一定的经验。针对海关绩效管理存在的问题,以青岛海关为例,论文从指导思想、管理原则、技术方法和管理方式等方面进行了实证分析,提出通过运用360度反馈评估法、模糊综合评判法等先进的绩效评估技术,积极推进行政执法责任和培育海关文化等措施,来真正实现通过绩效管理达到现实业绩与发展潜力共同提高的目的。论文共分六个部分进行论述：在文中的第一章导论部分,介绍了选题的背景、动机和意义,就绩效管理和海关绩效管理研究方面的理论进行了简要回顾,在广泛搜集资料的基础上,提出了本文的研究思路和方法。第二章首先从绩效管理的内涵分析入手,阐述了绩效管理的范围,政府绩效管理的功能,绩效管理的评估等内容,这些绩效管理的一般理论是进行海关绩效管理的理论基础。第三章介绍了海关绩效管理的现行制度规范,在研究海关绩效管理的历史发展的基础上,分析了海关绩效管理的特点和内容,总结了目前海关绩效管理运行的基本状况,指出了运行中存在的问题。第四章笔者采用实证分析的方法,回顾了青岛海关进行绩效管理的改革状况,总结了改革中取得的成效,对改革面临的问题进行了分析研究,旨在找出造成海关绩效管理偏差的关键所在。第五章提出了海关绩效管理改革的对策与建议。重申了明确绩效管理指导思想重要意义,指出建立绩效考评指标体系应遵循统筹兼顾、精简易行、科学定权等原则,探索引进360度反馈评估方法、模糊综合评价法等先进技术方法的实用性,提出推行行政执法责任制和培育海关文化等解决办法。第六部分是全文的结束语。更多还原

【Abstract】 With participating in majestic economy of state, the Customs function of establishment and fulfillment in strengthen on revenue policy of state recently. Inducting performance management, designing scientifically and logical merit system is becoming the request of proving the development of the pursuit and the contribution of Customs modernization. How to complete the strategic conformation, all levels Customs is seeking after the effective way of performance management.The article is using references from ideas and methods about present theories of performance management. On the basic of studying the merit systems of general bureau, direct subjection, basic organization, it analyses the situation emphasizing on the performance management of Qingdao Customs. The primary content include the basic theories of performance management,the present situation of performance management, the improvement situation of Qingdao Customs performance management and the proposal concerning Customs performance management.The article selects Qingdao Customs as the object of study, considering about these two aspects:one is it being a part of direct subjection of Customs organ, connecting link between the general bureau and the basic, expediting the study. The other is it making experimenting early, having accumulate experiences.To counter the problems emerged in the course of effect, taking Qingdao Customs as an example, the article analyses the general thinking, principle, technique and the way of fulfillments, putting forward to using 360℃evaluation and feeding back, blur and colligate appraise methods, planting the Customs culture, completing the advancement together with realism achievement and potential.There are altogether six part of the article:chapter 1, introduction, introduces the background, motivation and the meaning of performance management, retrospects the theories, and leads to the routes and methods of the research. Chapter 2, starting with the connotation of performance management, expatiates the range, the function, and the appraisal. It’s the basic theories of the Customs performance management. Chapter 3 introduces the current systems. On the basic of studying the historical development, the article analyzes the characteristic and content of Customs performance management, summarizes the basic situation, and points out the questions. Chapter 4, the author introduces the method of demonstrating analysis, reviews the improvement situation, summarizes the achievement, analyzes the facing troubles, and aims to find out the sticking point. Chapter 5 introduces the countermeasures and suggestions. And the last part is the Concluding remarks.更多还原