【作者】 李喆；

【导师】 张琴； 宋振强；

【作者基本信息】 天津大学 ， 公共管理， 2022， 硕士

【摘要】 绩效考核是提高税务局工作人员绩效水平、实现税务局战略目标的重要工具。税务局构建绩效考核体系,有利于提升税务局公信力。随着我国机构改革不断推进,结合当前实际情况,现行的税务局绩效考核体系已经无法适应现阶段工作需要。构建税务局绩效考核体系,有效推进税务局绩效考核发展,实现税收现代化,是税务局面临的重大挑战。税务局必须不断完善绩效考核体系,以便更好地提供税务服务。本文把基层税务部门当成本次研究对象,以G市税务局Z税务分局作为案例研究。为了不断提升G市税务局Z税务分局考核效果,首先,本文在已有研究的基础上,运用访谈法,对G市税务局Z税务分局员工进行访谈,访谈结果发现Z税务分局存在考核指标设计不够科学、考核指标的权重分配不合理、考核体系构建缺乏针对性、考核体系的激励作用有限等问题。结合考核情况和访谈结果,深入地分析了产生这些问题的原因。其次,本文构建了Z税务分局绩效考核体系,运用平衡计分卡理论,从财务、客户、内部业务、学习与成长四个维度设计考核指标;运用文献研究法选取考核指标,运用层次分析法,结合专家意见确定考核指标权重,结合实际情况设计考核方案。最后,通过新方案在Z税务分局的试应用,对比分析Z税务分局原考核方案与新考核方案区别,得出G市税务局Z税务分局试应用新方案考核效果良好的结论。经过总结经验,为了后期更好的推广平衡计分卡绩效考核体系,本文明确了后期应用的对策与建议。综上,本文为G市税务局Z税务分局构建了绩效考核体系,有利于促进G市税务局Z税务分局不断发展。更多还原

【Abstract】 Performance appraisal is an important tool to improve the staff’s performance and achieve the strategic objectives of the tax bureau.Improving the performance appraisal system of the tax bureau is conducive to enhancing the credibility of the tax bureau.With the continuous advancement of institutional reform in China,the current performance appraisal system no longer meets the actual requirements of the tax bureau.Combined with the current actual situation,the current performance appraisal system of the tax bureau has been unable to meet the needs of the current work.Optimizing the tax bureau’s performance appraisal system,effectively promoting the development of tax bureau’s performance appraisal and realizing tax modernization are the major challenges faced by the tax bureau.The tax bureau must constantly improve the performance appraisal system in order to provide better tax services.In this thesis,the grass-roots tax department is taken as the study object,and Z Tax Branch of G Municipal Taxation Bureau is taken as a case study.In order to continuously improve the assessment effect of Z Tax Branch of G Tax Bureau,firstly,based on the existing study,this thesis uses the interview method to interview the employees of Z Tax Branch of G Tax Bureau.The interview results show that Z Tax Branch’s performance assessment is not well understood.The evaluation index design is not scientific enough;Employees’ performance communication and feedback are insufficient and lack of identity;The incentive effect of performance evaluation is limited.Based on the assessment and interview results,this thesis analyzes the causes of these problems.Secondly,this thesis constructs the performance appraisal system of Z Tax Branch,and uses the balanced scorecard theory to design the appraisal indicators from four dimensions: finance,customers,internal business,learning and growth.Using literature study method to select the assessment indicators,using analytic hierarchy process,combining expert opinions to determine the weight of the assessment indicators,and designing the assessment scheme according to the actual situation.Finally,through the trial application of the new scheme in Z Tax Branch,the difference between the original assessment scheme and the new assessment scheme of Z Tax Branch is compared and analyzed,and the conclusion is drawn that the trial application of the new scheme in Z Tax Branch of G Municipal Taxation Bureau has a good assessment effect.After summing up experience,in order to better promote the performance appraisal system of balanced scorecard in the later period,this thesis makes clear the countermeasures and suggestions for its later application.To sum up,this thesis constructs a performance appraisal system for Z Tax Branch of G Municipal Taxation Bureau,which is conducive to the continuous development of Z Tax Branch of G Municipal Taxation Bureau.更多还原