【摘要】：績(jī)效管理起源于上世紀(jì)70年代的美國(guó),隨著西方國(guó)家“新公共管理活動(dòng)”的興起,從90年代起逐步傳入我國(guó)。政府體制改革的目標(biāo),就是追求績(jī)效的提升,因此,各國(guó)政府紛紛把政府績(jī)效評(píng)估作為一項(xiàng)重大的政治活動(dòng)蓬勃展開(kāi)。 績(jī)效管理的實(shí)質(zhì)就是通過(guò)圍繞組織戰(zhàn)略實(shí)施有針對(duì)性的評(píng)價(jià)和激勵(lì),從而調(diào)動(dòng)員工的積極性和主動(dòng)性,最終實(shí)現(xiàn)個(gè)人、部門(mén)和組織績(jī)效的持續(xù)提升,達(dá)成組織的戰(zhàn)略目標(biāo)。績(jī)效管理既是人力資源管理活動(dòng)中的核心任務(wù),也是現(xiàn)代管理過(guò)程中的一個(gè)重要環(huán)節(jié),無(wú)論何種組織都適宜采取這種管理方式。在國(guó)外,績(jī)效管理不僅在企業(yè)中得到廣泛的應(yīng)用,并且已逐步引入政府部門(mén)的行政管理活動(dòng)中,取得良好的效果。在我國(guó),政府績(jī)效的理念業(yè)已成為改革的指導(dǎo)思想之一。在學(xué)術(shù)界開(kāi)展理論研究的同時(shí),各級(jí)地方政府及相關(guān)機(jī)構(gòu),在績(jī)效管理方面開(kāi)展了形式多樣的探索和嘗試,也取得了一定的成果。作為與廣大群眾聯(lián)系密切的地方稅務(wù)機(jī)關(guān),更是這場(chǎng)探索中的先行者。 經(jīng)過(guò)一段時(shí)間的實(shí)踐摸索,各級(jí)地方稅務(wù)機(jī)關(guān),在部門(mén)績(jī)效考核的形式方面形成了較為完整的體系,但仍存在不少問(wèn)題。 從當(dāng)前我國(guó)基層稅務(wù)部門(mén)的績(jī)效管理實(shí)踐情況來(lái)看,主要存在著以下問(wèn)題：第一,績(jī)效評(píng)價(jià)指標(biāo)具有很大隨意性,缺乏制度化保障。一方面,注重定性,而對(duì)定量分析工作相對(duì)欠缺,評(píng)估指標(biāo)量化細(xì)化不足；另一方面,指標(biāo)針對(duì)性差,未能提現(xiàn)崗位特點(diǎn)及差異；第二,結(jié)果運(yùn)用的形式化傾向嚴(yán)重。當(dāng)前的主觀指標(biāo)評(píng)價(jià)多以領(lǐng)導(dǎo)的主觀評(píng)價(jià)而非客觀事實(shí)為基礎(chǔ),嚴(yán)重影響了結(jié)果的客觀公正。而且部門(mén)領(lǐng)導(dǎo)對(duì)評(píng)價(jià)結(jié)果重視程度不夠,往往是一評(píng)了事,沒(méi)有采取措施將評(píng)價(jià)結(jié)果落實(shí)到工作中,評(píng)與不評(píng)一個(gè)樣,評(píng)好評(píng)壞一個(gè)樣,評(píng)價(jià)結(jié)果往往未能有效作為公務(wù)員晉升、調(diào)任、培訓(xùn)、工資福利調(diào)整等方面的依據(jù),激勵(lì)作用有限,使評(píng)價(jià)結(jié)果的運(yùn)用流于形式；第三績(jī)效評(píng)估過(guò)程黑箱化,評(píng)估對(duì)象參與不足�？�(jī)效評(píng)估只重最終結(jié)果,忽視對(duì)過(guò)程的把握和評(píng)估對(duì)象的參與,缺乏有效的溝通和反聵,導(dǎo)致績(jī)效管理往往同預(yù)期目標(biāo)和方向出現(xiàn)偏差。 本文首先將對(duì)研究的背景及意義進(jìn)行詳細(xì)分析,并對(duì)涉及的相關(guān)理論,如激勵(lì)理論、績(jī)效管理等理論作總體概述。同時(shí),深入探討國(guó)內(nèi)外在該領(lǐng)域的相關(guān)研究綜述；然后,本文將從Y區(qū)地方稅務(wù)局績(jī)效管理現(xiàn)狀入手,通過(guò)問(wèn)卷走訪的形式,實(shí)證分析Y區(qū)地方稅務(wù)局績(jī)效管理的偏差；最后,基于雙因素理論,計(jì)劃對(duì)雙因素理論在基層地方稅務(wù)部門(mén)應(yīng)用的環(huán)境、雙因素內(nèi)容以及雙因素理論視角下的基層地方稅務(wù)部門(mén)績(jī)效管理及公務(wù)員激勵(lì)進(jìn)行研究,嘗試對(duì)原有的績(jī)效管理體系進(jìn)行修正和完善。
[Abstract]:Performance management originated in the United States in the 1970s. With the rise of "new public management activities" in western countries, it was gradually introduced into China in the 1990s. The goal of the government system reform is to pursue the improvement of the performance. Therefore, the governments all over the world take the evaluation of the government performance as a major political activity. The essence of performance management is to realize the continuous improvement of individual, department and organizational performance and achieve the strategic goal of the organization through the implementation of targeted evaluation and motivation around organizational strategy, thus mobilizing the enthusiasm and initiative of employees. Performance management is not only the core task of human resource management, but also an important link in modern management process. In foreign countries, performance management has not only been widely used in enterprises, but also gradually introduced into the administrative activities of government departments, and achieved good results. In our country, the concept of government performance has become one of the guiding ideology of reform. While the academic circles carry out theoretical research, local governments and related institutions at all levels have carried out various kinds of explorations and attempts in the aspect of performance management, and have also achieved certain results. As the local tax authorities with close contact with the masses, is the pioneer in this exploration. After a period of practice, local tax authorities at all levels have formed a relatively complete system in the form of departmental performance appraisal, but there are still many problems. From the current practice of the performance management of the grass-roots tax departments in China, there are the following problems: first, the performance evaluation index has a lot of randomness, lack of institutional protection. On the one hand, it pays attention to qualitative analysis, but the quantitative analysis work is relatively lack, evaluation index quantification is insufficient; on the other hand, the index has poor pertinence and fails to show the characteristics and differences of posts; second, the formal tendency of using the results is serious. The current subjective evaluation is based on the subjective evaluation of the leaders rather than the objective facts, which seriously affects the objectivity and fairness of the results. Moreover, the department leaders pay less attention to the evaluation results. They often make a review of the results. They do not take measures to implement the evaluation results into their work. The evaluation is the same as the evaluation, and the evaluation is bad and bad. The evaluation results are often not effective as the basis of civil servants promotion, transfer, training, wage and welfare adjustment and so on, the incentive role is limited, so the application of evaluation results is mere formality; the third performance evaluation process is black box. The evaluation object participation is insufficient. The performance evaluation only emphasizes the final result, neglects the process grasp and the evaluation object's participation, lacks the effective communication and the counter-doer, causes the performance management often to appear the deviation with the anticipated goal and the direction. In this paper, the background and significance of the research will be analyzed in detail, and the related theories, such as incentive theory, performance management theory and so on, will be summarized. At the same time, deeply discuss the domestic and foreign related research in this field; then, this paper will start with the current situation of performance management of district Y local tax bureau, through the form of questionnaire visit, empirical analysis of the deviation of performance management of district Y local tax bureau; finally, Based on the two-factor theory, this paper plans to study the environment of the application of the two-factor theory in the grass-roots local tax departments, the two-factor content and the performance management and civil servant incentive of the grass-roots local tax departments from the perspective of the two-factor theory. Try to revise and perfect the original performance management system.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;D630

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