【作者】 胡伟；

【导师】 周军；

【作者基本信息】 武汉理工大学 ， 公共管理， 2012， 硕士

【摘要】 政府绩效评价一直是政府管理研究的热门课题。近年来,随着科学发展观、正确绩政绩等新思想的树立,以及新的管理理念和方法的发展,我国政府部门绩效管理更加注重科学的政府绩效评价体系的建立。税务部门作为国家重要职能部门,肩负着组织财政收入、调节经济、提供公共服务的重要职能,对国民经济的发展、社会的安定和人民的生活幸福有着重要影响。2010年中央经济工作会议对税务部门提出了新的要求,即坚持服务科学发展、共建和谐税收,继续落实结构性减税和组织税收的措施,不断完善税收制度,充分发挥税收的杠杆调节和服务保障作用,促进发展方式转变,加大民生改善力度,促进经济社会又好又快发展。在这一要求的指导下,当前我国税务部门正在朝着“服务型税务”建设而努力。基于我国税务部门绩效管理改革的需求,本文选取税务部门中的国税部门作为研究对象,引入德鲁克的目标管理理论,对我国国税部门绩效评价体系中存在的问题进行了剖析,并依据目标管理绩效评价的相关理论和我国的特殊实际,提出了解决国税部门绩效评价体系中问题的方法和建议,为我国国税部门绩效评价体系的完善提供了一些借鉴。本文的主要内容包括以下几个方面：首先论述了我国国税部门绩效评价问题提出的背景及该问题的研究意义,并对国税部门绩效评价问题的国内外相关研究现状进行了梳理；其次,在对政府部门绩效评价相关概念进行界定的基础上,构建了基于目标管理的政府部门绩效评价体系；再次,分析了我国国税部门绩效评价的现状及存在的问题,发现我国国税部门绩效评价体系中存在着绩效评价指标设计缺乏完备性、绩效评价方法不科学、绩效评价缺乏激励机制和外部主体的绩效评价作用缺失以及有效的结果应用缺失等问题,并分析了这些问题产生的主要原因,主要为国税部门绩效目标与国家总体战略目标脱节,国税部门绩效评价的特殊性,绩效评价技术的限制,外部监督因素的缺位和公共服务意识和责任感的缺失。接着,根据目标管理理论提出了优化我国国税部门绩效评价体系的途径,包括完善国税部门的经济调节职能,提高国税部门的公共服务意识,增强其公共责任感；完善目标管理绩效评价体系,引入科学的评价方法；建立结果运用的考评程序,完善考核奖惩制度,构建有效的激励机制。最后对全文进行了总结,并提出了论文的主要创新点和存在的问题,并明确了今后可能的研究方向。更多还原

【Abstract】 Government Performance Evaluation has been a hot topic in Government Management Theory. In recent years, some new ideas such as the scientific development and the right government performance, and new performance management theory and method drived the establishment of scientific government performance evaluation system in government departments of China. As an importmant functional department of government, revenue department has functions of finacial revenue, regulationg economy and public service, which is very importmant for the development of national economy, social security and welfare. In2010, the Central Economic Working Conference made a new request for revenue department to insist upon scientific and harmonious revenue, putting tax reduction by construction into practice and organizing revenue, improve revenue system constantly, enhance the function of regulating economy and guarantee service, change the pattern of development and increase people’s welfare, so as to promote the economy and society well and fast. According to this request, the national revenue department are working on the building of "service-oriented revenue".Considering the request of revenue department reformation, this paper chose national revenue department as the research boject, based on Drucker’s Management By Objectives(MBO) theory to analysis the problems in the national revenue department, and find the methods to solve this problems in the performance evaluation system of the national revenue department, this would be some guidences for the national revenue department to improve its performance evaluation system.Some issues were discussed in this paper. The first, the background of government performance evaluation system was described, and some relevant research both in and out of China was present; the second, based on the conceptions definition, the government performance evaluation system based on MBO was established; the third, the problems in the national revenue depaerment was discussed, such as evualuation index uncompleteness, evaluation method unscientific and the missing of incentive mechanism, extermal evaluation subjects and results use. The cause of these problems may be the separate of strategy objectives of the national revenue department and the country, the specific characteristic of national revenue daraptment, the limit of performance evaluation skill, missing of external supervision and public service awareness and sense of responsibility. Th forth, the way to optimize the performance evaluation system of national revenue department was proposed, including economic regulating function rebuilding, public service awareness and sense of responsibility developing; performance evaluation system modification, scientific evaluation method utilization; result-used evaluation process building, system modification of rewards and penalizations and stimulation system building. Finaly, a conclusion was sum up, the main innovation and shortcomings was put forward, and a clue of future study was given.更多还原