【作者】 林艳；

【导师】 施生旭；

【作者基本信息】 福建农林大学 ， 公共管理硕士（MPA）（专业学位）， 2024， 硕士

【摘要】 税务部门承担着组织税收收入的重要职能,完善绩效评价体系对税收工作具有良好的导向作用,有助于税务部门职能的实现,提高行政效能,促进税收更好地服务于社会。2014年以来,我国税务系统全面施行绩效管理,经过多年探索取得了一定的成果,绩效评价贯穿于税务工作的全过程。然而对于基层税务部门而言,还存在着战略导向不明晰、评价方法不严谨、指标设计不科学、绩效沟通反馈不足等问题,绩效评价体系还需进一步改进优化。本研究以平潭综合实验区税务局为研究对象,基于平衡计分卡模型,构建适用于平潭税务局的组织绩效评价体系,提升绩效评价对于平潭税务局的反馈作用。本文通过文献研究法、问卷调查法、比较研究法等研究方法,梳理了平潭税务局推进组织绩效评价的现状及存在的问题等,并根据平潭税务局的实际情况确定其发展战略目标,围绕战略目标对平衡计分卡四个维度进行调整修正,构建出一套适用平潭税务局的组织绩效评价体系,并应用该绩效评价体系对平潭税务局整体绩效水平进行综合评估,选择平潭税务局2022年和2023年的综合评价实际值进行对比分析,得出基于平衡计分卡平潭税务局的问题,例如不够重视税收征管成本、纳税服务意识不够强、税源监管不够完善、干部队伍建设不够有效,并针对性地提出了提升平潭税务局组织绩效提出对策建议,如注重优化征税成本、强化纳税服务的意识、加强征管过程管理、全面深化教育培训、建立沟通反馈机制。本研究认为,平衡计分卡这一绩效工具可以适用税务部门,在将平衡计分卡引入到基层税务部门时,要考虑税务部门的具体特征并对平衡计分卡的结构进行调整,使其更适合于基层税务部门,从而构建出一套科学有效的绩效评价体系。更多还原

【Abstract】 The tax department assumes the important function of organizing tax revenue,and improving the performance evaluation system has a good guiding effect on the tax work,which is conducive to the realization of the functions of the tax department,improving the administrative efficiency,and promoting the tax revenue to better serve the society.Since 2014,China’s tax system has fully implemented performance management,and has made certain achievements after years of exploration.Performance evaluation runs through the whole process of tax work.However,for the grass-roots tax departments,there are still problems such as unclear strategic guidance,unrigorous evaluation methods,unscientific index design,and insufficient performance communication and feedback.The performance evaluation system needs to be further improved and optimized.This study takes Pingtan Comprehensive Experimental Area Tax Bureau as the research object,builds an organizational performance evaluation system applicable to Pingtan Tax Bureau based on the balanced scorecard model,and improves the feedback effect of performance evaluation on Pingtan Tax Bureau.Through literature research,questionnaire survey,comparative research and other research methods,this paper reviews the current situation and existing problems of Pingtan Tax Bureau in promoting organizational performance evaluation.From the excellent experience at home and abroad,it draws inspiration for applying the Balanced scorecard to the performance evaluation system of tax departments.According to the actual situation of Pingtan Tax Bureau,the strategic objectives of Pingtan Tax Bureau were determined,the four dimensions of the Balanced scorecard were adjusted and corrected according to the strategic objectives,a set of organizational performance evaluation system applicable to Pingtan Tax Bureau was constructed,and the overall performance level of Pingtan Tax Bureau was comprehensively evaluated with the performance evaluation system.The actual comprehensive evaluation values of Pingtan Tax Bureau in 2022 and 2023 were selected for comparative analysis,and problems of Pingtan Tax Bureau based on balanced scorecard were concluded,such as insufficient attention to tax collection and administration costs,insufficient awareness of tax service,imperfect tax source supervision,and insufficient effective cadre team construction.Countermeasures and suggestions were put forward to improve the organizational performance of Pingtan Tax Bureau.Such as focusing on optimizing the cost of taxation,strengthening the awareness of tax payment services,strengthening the management of the collection and administration process,comprehensively deepening education and training,and establishing a communication and feedback mechanism.This study believes that the performance tool BSC can be applied to the tax department.When introducing BSC to the grass-roots tax department,the specific characteristics of the tax department should be considered and the structure of the BSC should be adjusted to make it more suitable for the grass-roots tax department,so as to build a scientific and effective performance evaluation system.更多还原