JY市地方稅務局稅收工作績效考核制度研究
發(fā)布時間：2018-09-04 17:50
【摘要】：隨著時代的發(fā)展、社會的進步,國內外經濟形勢的不斷變化,各類經濟組織都在努力尋求自身工作績效的提升,這已成為組織管理中非常關鍵的內容之一,是組織發(fā)展戰(zhàn)略中不可或缺的部分。地稅部門作為地方政府最重要的職能部門之一,承擔著為國聚財、為民收稅的光榮使命,掌管著地方經濟發(fā)展的調節(jié)杠桿�？茖W有效的績效管理手段是各級地稅機關適應當今形勢變化,轉變地稅部門職能的有效途徑。以績效管理為手段,建立健全地稅部門績效考核制度,科學衡量職工績效水平,強化職責機制,健全責任體系,打造現(xiàn)代服務型稅務機關是當下地稅機關實現(xiàn)職能轉型和提升管理方式的重要內容。 基于上述分析,本文針對JY市地方稅務局績效考核運用方面的課題,結合筆者在JY市地方稅務局的工作經驗,以及MPA學習期間掌握的理論方法,采用理論與實際相結合的方法進行研究,在研讀相關文獻、書籍的基礎上總結歸納了績效和績效考核理論,以JY市地方稅務局稅收工作績效考核制度研究為個案,借鑒國外稅務部門稅收工作績效考核的成功模式和先進經驗,提出完善JY市地方稅務局現(xiàn)行績效考核制度的對策建議,發(fā)掘基層人力資源潛能,強化稅收征管質量,優(yōu)化納稅服務水平,探索信息、管稅模式的可行性建議,充分發(fā)揮公共管理研究服務行政管理,指導基層實踐的實用性價值。 本文共分為五個部分。第一部分主要介紹論文選題背景及意義、研究目的和方法、國內外研究現(xiàn)狀和論文的基本結構與內容。第二部分對論文中涉及的績效考核理論基礎進行概述,包括績效的含義、績效考核的含義、績效考核的分類、績效考核的原則、績效考核的功能、績效考核指標體系、360度績效考核法、目標管理法、關鍵績效指標法和平衡計分卡法等。第三部分對國外稅務部門稅收工作績效考核經驗分析,通過對美國、日本、新加坡三國稅務部門稅收工作績效考核的先進經驗進行分析,為改善JY市地方稅務局稅收工作績效考核制度提供啟示。第四部分對本文研究對象JY市地方稅務局稅收工作績效考核制度進行深入剖析,分析查找JY市地方稅務局稅收工作績效考核制度存在的主要問題,以及產生這些問題的原因所在。第五部分是本文研究的重點,主要闡述完善JY市地方稅務局稅收工作績效考核制度的對策建議,尤其針對第四部分分析內容——JY市地方稅務局稅收工作績效考核制度存在的主要問題,在綜合本文前述研究的基礎上,總結出完善JY市地方稅務局稅收工作績效考核制度的有效措施及建議,其中重點是改善稅收工作績效考核環(huán)境、分設稅收工作績效考核指標、創(chuàng)新稅收工作績效考核方式以及加大稅收工作績效考核激勵。 本文結合筆者在基層稅務部門績效考核實踐經驗及遇到的問題,通過對績效考核理論的深入研究,以及對國外稅務部門稅收工作績效考核經驗借鑒,最終得出本文研究的主要結論：完善JY市地方稅務局稅收工作績效考核制度,應選取360度績效考核法、目標管理法(MBO)、關鍵績效指標法(KPI)綜合使用,提出應從改善稅收工作績效考核環(huán)境、分設稅收工作績效考核指標、創(chuàng)新稅收工作績效考核方式、加大稅收工作績效考核激勵四個方面加以完善,并指出引入關鍵績效指標(KPI),強化外部評議,加大360度績效考核法的運用。本文的結論對地方稅務部門加強基層單位績效考核制度研究具有借鑒意義。在本文最后,闡述了研究過程中存在的不足以及后續(xù)研究的方向。
[Abstract]:With the development of the times, the progress of the society, the constant changes of the economic situation at home and abroad, all kinds of economic organizations are striving to improve their own work performance, which has become one of the most critical elements in organizational management and an indispensable part of the organizational development strategy. First, it undertakes the glorious mission of gathering wealth for the country and collecting taxes for the people, and is in charge of the leverage of local economic development. Scientific and effective performance management means are the effective ways for local tax authorities at all levels to adapt to the current situation and change the functions of local tax departments. It is an important content for local tax authorities to transform their functions and improve their management methods to strengthen their performance level, strengthen their responsibility mechanism, improve their responsibility system and create modern service-oriented tax authorities.
Based on the above analysis, this paper aims at the JY local tax bureau performance appraisal application of the subject, combined with the author's work experience in the JY local tax bureau, as well as the MPA study period to master the theoretical methods, the use of theory and practical methods of combining research, in the study of relevant literature, books on the basis of summarizing the performance and performance. Effectiveness assessment theory, taking the study of tax performance assessment system of JY Local Taxation Bureau as a case, drawing lessons from the successful mode and advanced experience of tax performance assessment of Foreign Taxation departments, puts forward countermeasures and suggestions to improve the current performance assessment system of JY Local Taxation bureau, taps the potential of human resources at the grass-roots level, strengthens the quality of tax collection and management, and optimizes it. Tax service level, explore information, tax management model feasibility proposals, give full play to public management research service administration, guide the practical value of grass-roots practice.
This paper is divided into five parts. The first part mainly introduces the background and significance of the topic, research purposes and methods, research status at home and abroad and the basic structure and content of the paper. The third part analyzes the experience of Foreign Tax Department tax work performance appraisal, through the United States, Japan, Singapore three countries tax department tax work performance appraisal first. The fourth part makes a thorough analysis of the performance appraisal system of the tax work of the local tax bureau of JY city, analyzes and finds the main problems existing in the performance appraisal system of the tax work of the local tax bureau of JY city, and produces these problems. The fifth part is the focus of this paper. It mainly elaborates the countermeasures and suggestions of perfecting the tax performance appraisal system of JY Local Taxation bureau. Especially in view of the main problems existing in the fourth part - the tax performance appraisal system of JY Local Taxation bureau. Sum up the effective measures and suggestions to improve the performance appraisal system of tax work of JY local tax bureau. The emphasis is to improve the performance appraisal environment of tax work, set up separate performance appraisal indicators of tax work, innovate the performance appraisal methods of tax work and increase the incentive of performance appraisal of tax work.
Based on the author's practical experience and problems in the performance appraisal of the grass-roots tax departments, through the in-depth study of the performance appraisal theory, as well as the experience of foreign tax departments in the performance appraisal of Taxation work, the main conclusion of this paper is: to improve the performance appraisal system of the tax work of JY local tax bureau, 36 should be selected. The comprehensive use of 0-degree performance appraisal method, MBO method and KPI method suggests that the tax performance appraisal environment should be improved, the tax performance appraisal index should be set up separately, the tax performance appraisal method should be innovated, and the tax performance appraisal incentive should be increased. The introduction of key performance indicators (KPI) is also pointed out. The conclusion of this paper can be used as a reference for local tax authorities to strengthen the performance appraisal system of grass-roots units. At the end of this paper, the shortcomings of the research process and the direction of follow-up research are expounded.
【學位授予單位】：西南財經大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;D630
本文編號：2222903
[Abstract]:With the development of the times, the progress of the society, the constant changes of the economic situation at home and abroad, all kinds of economic organizations are striving to improve their own work performance, which has become one of the most critical elements in organizational management and an indispensable part of the organizational development strategy. First, it undertakes the glorious mission of gathering wealth for the country and collecting taxes for the people, and is in charge of the leverage of local economic development. Scientific and effective performance management means are the effective ways for local tax authorities at all levels to adapt to the current situation and change the functions of local tax departments. It is an important content for local tax authorities to transform their functions and improve their management methods to strengthen their performance level, strengthen their responsibility mechanism, improve their responsibility system and create modern service-oriented tax authorities.
Based on the above analysis, this paper aims at the JY local tax bureau performance appraisal application of the subject, combined with the author's work experience in the JY local tax bureau, as well as the MPA study period to master the theoretical methods, the use of theory and practical methods of combining research, in the study of relevant literature, books on the basis of summarizing the performance and performance. Effectiveness assessment theory, taking the study of tax performance assessment system of JY Local Taxation Bureau as a case, drawing lessons from the successful mode and advanced experience of tax performance assessment of Foreign Taxation departments, puts forward countermeasures and suggestions to improve the current performance assessment system of JY Local Taxation bureau, taps the potential of human resources at the grass-roots level, strengthens the quality of tax collection and management, and optimizes it. Tax service level, explore information, tax management model feasibility proposals, give full play to public management research service administration, guide the practical value of grass-roots practice.
This paper is divided into five parts. The first part mainly introduces the background and significance of the topic, research purposes and methods, research status at home and abroad and the basic structure and content of the paper. The third part analyzes the experience of Foreign Tax Department tax work performance appraisal, through the United States, Japan, Singapore three countries tax department tax work performance appraisal first. The fourth part makes a thorough analysis of the performance appraisal system of the tax work of the local tax bureau of JY city, analyzes and finds the main problems existing in the performance appraisal system of the tax work of the local tax bureau of JY city, and produces these problems. The fifth part is the focus of this paper. It mainly elaborates the countermeasures and suggestions of perfecting the tax performance appraisal system of JY Local Taxation bureau. Especially in view of the main problems existing in the fourth part - the tax performance appraisal system of JY Local Taxation bureau. Sum up the effective measures and suggestions to improve the performance appraisal system of tax work of JY local tax bureau. The emphasis is to improve the performance appraisal environment of tax work, set up separate performance appraisal indicators of tax work, innovate the performance appraisal methods of tax work and increase the incentive of performance appraisal of tax work.
Based on the author's practical experience and problems in the performance appraisal of the grass-roots tax departments, through the in-depth study of the performance appraisal theory, as well as the experience of foreign tax departments in the performance appraisal of Taxation work, the main conclusion of this paper is: to improve the performance appraisal system of the tax work of JY local tax bureau, 36 should be selected. The comprehensive use of 0-degree performance appraisal method, MBO method and KPI method suggests that the tax performance appraisal environment should be improved, the tax performance appraisal index should be set up separately, the tax performance appraisal method should be innovated, and the tax performance appraisal incentive should be increased. The introduction of key performance indicators (KPI) is also pointed out. The conclusion of this paper can be used as a reference for local tax authorities to strengthen the performance appraisal system of grass-roots units. At the end of this paper, the shortcomings of the research process and the direction of follow-up research are expounded.
【學位授予單位】：西南財經大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;D630
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，本文編號：2222903
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