本文選題：績(jī)效管理　切入點(diǎn)：績(jī)效評(píng)價(jià)　出處：《哈爾濱理工大學(xué)》2014年碩士論文

【摘要】：作為政府的重要職能部門,國(guó)稅部門承擔(dān)相應(yīng)稅務(wù)管理工作,其工作績(jī)效和行政效率水平對(duì)政府的整體績(jī)效有著直接的影響。因此,建立科學(xué)的考核指標(biāo)體系、完善績(jī)效考評(píng)制度對(duì)國(guó)稅部門進(jìn)行考核是非常有必要的。近年來(lái),上級(jí)國(guó)稅機(jī)關(guān)和基層國(guó)稅部門也研究和實(shí)施了一些旨在改進(jìn)和提高工作效率的考評(píng)指標(biāo)和考評(píng)辦法。但是由于國(guó)稅部門的垂直領(lǐng)導(dǎo)體制和相對(duì)的獨(dú)立性以及業(yè)務(wù)領(lǐng)域的專業(yè)性,基層國(guó)稅部門的績(jī)效考核難以移植其他政府部門績(jī)效考評(píng)的成熟經(jīng)驗(yàn),已經(jīng)出臺(tái)的考評(píng)辦法多數(shù)是按時(shí)間單位考核一些稅收收入方面的指標(biāo),主要是考核當(dāng)期任務(wù)的完成,并不能起到提高績(jī)效的目的。因此,對(duì)國(guó)稅部門績(jī)效評(píng)價(jià)體系進(jìn)行重新設(shè)計(jì)的必要性和迫切性凸顯出來(lái)。 首先,結(jié)合國(guó)稅部門績(jī)效評(píng)價(jià)工作的特征,說(shuō)明國(guó)稅部門績(jī)效評(píng)價(jià)的過程,從政治因素、經(jīng)濟(jì)因素、評(píng)價(jià)主體主觀因素、技術(shù)因素和組織結(jié)構(gòu)因素五個(gè)方面分析國(guó)稅部門績(jī)效評(píng)價(jià)影響因素；其次,對(duì)公共部門績(jī)效評(píng)價(jià)常用的平衡計(jì)分卡法和關(guān)鍵績(jī)效指標(biāo)法的優(yōu)劣勢(shì)進(jìn)行了比較,得出兩者差異,選擇平衡計(jì)分卡法作為我國(guó)國(guó)稅部門的績(jī)效評(píng)價(jià)的方法；并通過層次分析法的應(yīng)用確定國(guó)稅部門績(jī)效評(píng)價(jià)指標(biāo)體系的權(quán)重；而后,闡明績(jī)效評(píng)價(jià)的流程的實(shí)施過程,實(shí)施機(jī)構(gòu)、實(shí)施步驟及實(shí)施中的重點(diǎn),并預(yù)測(cè)實(shí)施過程中可能會(huì)遇到的問題,提出相應(yīng)對(duì)策,為國(guó)稅部門績(jī)效評(píng)價(jià)提供全面合理科學(xué)依據(jù)；最后以黑龍江省XX國(guó)稅局為例,針對(duì)其工作狀況及存在的問題對(duì)其績(jī)效評(píng)價(jià)體系進(jìn)行重新設(shè)計(jì),并對(duì)比該局2010年和2013年度整體績(jī)效考核情況,試圖得出發(fā)展建議。
[Abstract]:As an important functional department of the government, the state tax department undertakes the corresponding tax administration work, its work performance and the administrative efficiency level have the direct influence to the government overall performance. Therefore, establishes the scientific appraisal index system, It is very necessary to improve the performance appraisal system for the tax departments. In recent years, Higher State tax authorities and grass-roots State tax departments have also studied and implemented some evaluation indicators and evaluation methods aimed at improving and improving the efficiency of work. However, due to the vertical leadership system and relative independence of the State tax departments and the professionalism of the business field, It is difficult to transplant the mature experience of the performance appraisal of other government departments in the performance appraisal of the grass-roots state tax departments. Most of the evaluation methods that have been issued are to assess some indicators of tax revenue by time units, mainly to assess the completion of the current task. Therefore, it is necessary and urgent to redesign the performance evaluation system of tax department. First of all, according to the characteristics of the performance evaluation of the tax department, the paper explains the process of the performance evaluation of the tax department, from the political factor, the economic factor, the subjective factor of the evaluation subject. The technical factors and organizational structure factors are analyzed in five aspects. Secondly, the advantages and disadvantages of the balanced Scorecard method and the key performance indicator method are compared, and the difference between the two methods is obtained. The balanced Scorecard method is chosen as the method of performance evaluation of the tax department of our country, and the weight of the index system of the performance evaluation of the tax department is determined by the application of analytic hierarchy process, and then, the implementation process of the process of performance evaluation is clarified. The implementation steps and the key points in the implementation, and the problems that may be encountered in the implementation process are predicted, and the corresponding countermeasures are put forward to provide a comprehensive and reasonable scientific basis for the performance evaluation of the State tax Department. Finally, taking the XX State Taxation Bureau of Heilongjiang Province as an example, This paper redesigns its performance evaluation system according to its working status and existing problems, and compares the overall performance evaluation of the Bureau in 2010 and 2013, and tries to draw some development suggestions.
【學(xué)位授予單位】：哈爾濱理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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