【作者】 蔡锐彬；

【导师】 方俊； 唐航浩；

【作者基本信息】 华南理工大学 ， 公共管理（专业学位）， 2021， 硕士

【摘要】 近年来,党中央、国务院在政府绩效管理领域制定出系列方针政策,推进中国的政府绩效管理纵深发展。党的十八大报告中提出“创新行政管理方式,提高政府公信力和执行力,推进政府绩效管理”,十九大报告则更是载明“全面实施绩效管理”,标志着我国政府绩效管理开启新纪元。税务部门作为政府重要的经济职能部门,随着2018年国税、地税征管体制改革正式落地,省级及省级以下的“两税”机构合并,形成新税务机关。合并后的新机构也承担对应辖区内各项税收、非税收入的征管职责,因此,“新税务”也迫切需要一套适应新机构发展的“新绩效”方案。在此背景下,本文对T区税务部门绩效管理进行了全面回顾、总结,对现行绩效管理的问题进行诊断,分析得出其存在战略管理上核心维度设置不够突出,考评内容上绩效指标来源过于单一,考评结果上多种原因导致平均主义等问题;并以平衡计分卡为战略性绩效管理分解工具,针对T区税务局开展本地化、适应性改造。一是战略分析和战略分解。对T区税务机关的使命、战略进行分析、分解,提炼出提升公众满意程度、科学高效组织收入、优化税收征管流程和持续加强队伍建设等四个考评维度。二是指标设计和权重确定。优化设计出了一套包括即办事项按时回复率、收入目标完成率等16个指标,并依据德尔菲法、层次分析法确定指标权重,考核体系科学合理、重点突出,便于落地操作。三是实证研究和提升建议。选取该区10个基层税务所开展实证研究,根据评价结果发现的“短板”提炼出提升税务机关绩效的具体举措,并根据PDCA管理闭环对绩效管理工作全流程给出建议。为T区税务局和基层税务所的管理和改进提供量化的导向,以期对目前的绩效管理工作提供有益的补充,指引税务部门不断提升征收管理质效和纳税服务水平。更多还原

【Abstract】 In recent years,the Party Central Committee and the State Council have formulated a series of principles and policies in the field of government performance management to promote the in-depth development of China’s government performance management.The report of the 18 th National Congress of the Communist Party of China proposed "Innovate administrative management methods,improve government credibility and execution,and promote government performance management".The report of the 19 th National Congress of the Communist Party of China put forward the "full implementation of performance management",it also marks the beginning of a new era in my country’s government performance management.As an important economic functional department of the government,with the formal implementation of the national tax and local tax collection and management system reform in2018,the "two tax" institutions at and below the provincial level are merged to form a new tax authority.The new organization after the merger also undertakes the duties of tax collection and management of all kinds of tax and non-tax income in the corresponding jurisdiction.Therefore,the "New tax institution" also urgently needs a set of "New performance" schemes to adapt to the development of the new organization.In this context,this article has conducted a comprehensive review and summary of the performance management of the taxation department in the T district,diagnosed the current performance management problems,and analyzed that the core dimensions of strategic management are not prominent enough,and the source of performance indicators in the evaluation content is too high.Single,multiple reasons in the evaluation results lead to problems such as egalitarianism.And use the balanced scorecard as a strategic performance management decomposition tool to carry out localization and adaptive transformation for the T district tax bureau.The first is the strategic analysis and strategic decomposition.Analyze and decompose the mission and strategy of the tax authorities in the T district,and extract four evaluation dimensions such as improving public satisfaction,organizing income scientifically and efficiently,optimizing tax collection and management procedures,and continuously strengthening team building.The second is indicator design and weight determination.A set of 16 indicators including the on-time response rate of immediate tasks and the revenue targets completion rate have been optimized and designed.According to the Delphi method and analytic hierarchy process to determine the index weight,the evaluation system is scientific and reasonable;the focus is prominent,easy to operate.The third is empirical research and improvement suggestions.Ten primary tax offices in the district were selected to carry out empirical research,and specific measures to improve the performance of tax authorities were extracted based on the "shortcomings" found in the evaluation results,and PDCA closed-loop management gave suggestions on the entire process of performance management.To provide quantitative guidance for the management and improvement of the T district tax bureau and the grassroots tax office,and to provide a useful supplement to the current performance management work,and guide the tax department to continuously improve the quality and efficiency of tax collection and the level of tax service.更多还原