發(fā)布時間：2018-09-17 12:55

【摘要】：稅務部門推進績效評估工作,是進一步提升稅收工作站位、增強稅務部門公信力和執(zhí)行力的重要抓手,也是當前全國稅務系統(tǒng)的重點工作。上海市C區(qū)稅務局作為一個基層稅務機關,承擔著大量基礎性的稅收工作。如何全面、科學地對下屬各部門的工作績效進行評估,從而提高C區(qū)稅務局的整體績效,為本區(qū)的經(jīng)濟發(fā)展發(fā)揮更大的作用,是當前C區(qū)稅務局的一個重要的問題。本文選擇以筆者工作的上海市C區(qū)稅務局績效評估體系研究為題,不僅有利于提高C區(qū)稅務局的工作績效、也有利于提升稅務部門的公共形象。本文試圖改進基層稅務部門的績效評估指標體系,建立一套綜合的、具有可行性的稅務部門績效評估體系,也為其他稅務部門的績效評估工作提供借鑒。本文共分為六個部分。第一部分介紹了研究的背景和意義,國內(nèi)外關于平衡計分卡在政府績效評估中的應用的理論和實證研究,以及研究框架和研究方法。第二部分對績效、績效評估等有關概念和理論進行了歸納總結,并介紹了平衡積分卡這一績效評估理論的發(fā)展歷程、主要內(nèi)容和特點,分析了將平衡記分卡應用于稅務部門績效評估的優(yōu)勢。第三部分對我國基層稅務部門績效評估的發(fā)展歷程進行了回顧,詳細介紹了C區(qū)稅務局現(xiàn)行的評估體系,總結出該績效評估體系存在評估主體較為單一、工作績效指標難以量化、設計不合理、只重視當前利益而不重視長遠發(fā)展、缺少事前、事中、事后的績效評估體系實施機制等問題,并研究了C區(qū)稅務局績效評估中引入平衡計分卡理論的可行性。第四部分介紹了深圳市國稅局、南京市地稅局和青島地稅黃島分局運用平衡積分卡開展績效評估的經(jīng)驗,分析了這些經(jīng)驗對于C區(qū)稅務局開展績效評估工作的借鑒意義。第五部分對C區(qū)稅務局實施績效評估所要達到的戰(zhàn)略目標和重點進行了明確,即C區(qū)稅務局績效評估的重點為“組織稅收收入、提高公眾滿意度、降低征收成本、執(zhí)法規(guī)范與人員培訓”,然后針對這一戰(zhàn)略目標,構建了財務、顧客、內(nèi)部業(yè)務流程、學習與成長四個維度的指標體系,并確定了關鍵的評估指標,并對如何從事前推進、事中實施、事后運用三方面來更好地推行績效評估體系進行了分析和規(guī)劃。第六部分對研究結果進行了展望,并指出了研究中存在的不足之處。
[Abstract]:The tax department promotes the performance appraisal work, is further enhances the tax work the station, strengthens the tax department public trust and the execution ability important grasp, also is the present national tax system key work. As a basic tax authority, Shanghai C District Taxation Bureau undertakes a lot of basic tax work. How to evaluate the work performance of all subordinate departments in an all-round and scientific way, so as to improve the overall performance of the tax bureau in area C and play a greater role in the economic development of this area, is an important issue for the tax bureau of area C at present. This paper chooses the research on the performance evaluation system of Shanghai C District Taxation Bureau, which the author works for, not only to improve the work performance of the tax Bureau of area C, but also to promote the public image of the tax department. This paper attempts to improve the performance evaluation index system of tax departments at the grass-roots level, establish a comprehensive and feasible performance evaluation system of tax departments, and also provide reference for the performance evaluation work of other tax departments. This paper is divided into six parts. The first part introduces the background and significance of the research, the theoretical and empirical research on the application of balanced Scorecard in government performance evaluation, as well as the research framework and research methods. The second part of the performance, performance evaluation and other related concepts and theories are summarized, and introduced the balanced integral card this performance evaluation theory development process, the main content and characteristics. The advantage of applying balanced Scorecard to tax department performance evaluation is analyzed. In the third part, the author reviews the development of the performance evaluation of the tax departments at the grass-roots level in China, introduces in detail the current evaluation system of the tax bureau in area C, and concludes that there is a single subject in the performance evaluation system. The work performance index is difficult to quantify, the design is unreasonable, only pays attention to the present benefit but not the long-term development, lacks the prior, the matter, the afterwards performance appraisal system implementation mechanism and so on question, The feasibility of introducing balanced scorecard theory into C-area tax bureau performance evaluation is also studied. The fourth part introduces the experience of using balanced integral card to carry out performance evaluation in Shenzhen Municipal Taxation Bureau, Nanjing Local Taxation Bureau and Qingdao Local tax Bureau of Huangdao Branch, and analyzes the reference significance of these experiences to the C area Taxation Bureau's performance evaluation work. In the fifth part, the strategic objectives and emphases to be achieved in the implementation of the performance evaluation of the tax bureau in area C are made clear, that is, the focus of the performance evaluation of the tax bureau in area C is to "organize tax revenue, improve public satisfaction, and reduce the cost of collection." Law enforcement norms and personnel training, "and then, in view of this strategic objective, constructs an index system of four dimensions: finance, customer, internal business process, learning and growth, and identifies key evaluation indicators and how to advance in advance. Implementation of the matter, after the use of three aspects to better implement the performance evaluation system for analysis and planning. The sixth part looks forward to the research results and points out the shortcomings of the research.
【學位授予單位】：上海交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;D630.3

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