基层税务部门绩效管理研究

【作者】 马晶晶；

【导师】 叶南客；

【作者基本信息】 南京师范大学 ， 公共管理硕士（MPA）（专业学位）， 2019， 硕士

【副题名】以C市税务局M分局为例

【摘要】 自2013年起,国家税务总局在全国部署实施绩效管理工作。区县级税务部门作为基层税务部门是各项政策的落脚点,而在基层部门实施绩效管理,以此实现税务部门高效率运作,推动了税收现代化建设。在政府的领导以及相关税务部门的积极配合下,绩效管理工作取得了令人较为满意的成果,但与此同时也暴露出来了些许问题。本文以C市税务局M税务分局作为研究对象,通过研究分析M税务分局现状,找出绩效管理在实际运用中暴露出来的绩效管理理念、制度、运行、管理对象等方面问题,结合绩效管理相关理论,运用关键指标法和平衡记分卡法以基层税务部门完善绩效管理为核心,找出解决C市税务局M税务分局绩效管理问题的途径,提出完善绩效管理对策和建议。本文的第一部分是绪论部分,探讨内容包括研究背景、意义、目的、国内研究综述、介绍本文研究思路和本文创新点。第二部分明确了绩效管理的一系列概念理论问题以及其理论工具的应用。第三部分是以C市税务局M税务分局作为研究对象,对其现状进行分析讨论。讨论重点主要包括该税务分局绩效管理的具体实施措施以及在推行该政策后取得的成果。第四部分就M税务分局在新政策实施过程中所面临的问题,即虽然M税务分局已经确立了绩效考核的大方向与目标,但是员工对于该新理念的认知程度较为有限,无法形成合理的价值体系,同时绩效管理制度不健全,绩效管理运行中目标脱节、指标不科学、监督反馈不足、结果运用不合理,税务人员参与度低,缺乏绩效管理信息支撑等。第五部分以M税务分局绩效管理考核中所出现的问题为出发点,提出符合M税务分局实际情况的建议,首先需要树立正确的绩效理念,其次创新制度建设强化责任落实,健全多元评价体系,再次完善绩效管理工作运行,加强目标筹划,抓住考核指标重点,重视绩效管理监督,发放绩效管理效用,最后完善个人绩效,提高信息化水平。更多还原

【Abstract】 Since 2013,the State Administration of Taxation has deployed and implemented performance management work throughout the country.As a basic tax department,the district and county tax departments are the foothold of various policies,and the performance management is carried out smoothly in the grass-roots tax departments,which promotes the modernization of tax revenue.Tax departments at the grass-roots level have made some achievements in performance management,but there are still some problems to be solved.This paper takes M Tax Branch of C City Tax Bureau as the research object,finds out the problems of performance management concept,system,operation and management object which are exposed in the practice of performance management through studying and analyzing the present situation of M Tax Branch Bureau.Combined with the relevant theory of performance management,the key index method and the balanced scorecard method are used to find out the way to solve the performance management problem of M tax branch bureau of C city tax bureau,and put forward the countermeasures and suggestions to improve the performance management.The first part of this paper is the introduction,which mainly expounds the research background,significance,purpose,domestic research review,and introduces the research ideas,innovations and innovations of this paper.The second part is the related concepts and theories of performance management.The third part is to take the M tax branch of the City C tax bureau as the research object,introduced its basic situation,the performance management implementation course,the related achievement which the performance management obtains and the determination key index.The fourth part discusses the problems of M tax branch bureau in performance management.The main problems of M tax branch bureau are that the performance idea and the core value are not formed,the performance management system is not perfect,and the goal of performance management is disjointed.The indicators are not scientific,the supervision feedback is insufficient,the results are unreasonable,the participation of tax personnel is low,and the information support of performance management is not enough.In the fifth part,on the basis of the research on the problems of the performance management of M tax branch bureau,the author puts forward some suggestions which accord with the actual situation of M tax branch bureau.First,it is necessary to set up correct performance idea,secondly,innovate system construction and strengthen the implementation of responsibility.We should improve the multi-evaluation system,improve the performance management operation again,strengthen the goal planning,grasp the key points of the evaluation indicators,pay attention to the performance management supervision,distribute the performance management utility,and finally improve the personal performance and improve the information level.更多还原