基層稅務部門績效管理研究
發(fā)布時間:2018-06-09 00:01
本文選題:基層稅務部門 + 績效管理 ; 參考:《山東財經大學》2015年碩士論文
【摘要】:黨的十八屆三中全會通過的《中共中央關于全面深化改革若干重大問題的決定》中提出“推進國家治理體系和治理能力的現(xiàn)代化”,在加快轉變政府職能、優(yōu)化政府組織結構的闡述中明確要求,“嚴格績效管理,突出責任落實”。2011年,中央部委開始啟動績效管理試點,2012年6月,國務院批準了包括山東省在內的8個省(市、區(qū))和國家稅務總局等6個部委開展績效管理的試點工作?梢,政府績效管理已經在全國范圍內拉開了大幕,在這種大背景下,應用公共部門績效管理理論,在稅務部門特別是基層稅務部門開展績效管理工作,契合了我國政府發(fā)展的方向和要求。本文對績效管理理論進行了系統(tǒng)闡述,對基層稅務部門績效管理實踐進行了全面總結,系統(tǒng)介紹了平衡記分卡法、關鍵績效指標、360度績效考評法等考評方法,概括了基層稅務部門績效管理發(fā)展歷程,從稅收任務考核、征管質量考核、綜合績效管理三個階段總結了基層稅務部門績效管理工作取得的成效,并深入分析了目前績效管理工作存在的問題及產生原因,結合國內外政府績效管理的典型經驗做法,從績效考評指標、實施方案和結果運用三個方面提出了基層稅務部門績效管理的優(yōu)化方案。
[Abstract]:In the "decision of the CPC Central Committee on comprehensively deepening the Reform on several important issues" adopted by the third Plenary session of the 18th CPC Central Committee, it was pointed out that "promoting the modernization of the national governance system and governing capacity" is speeding up the transformation of government functions. The elaboration of optimizing the organizational structure of the government clearly requires, "strict performance management with outstanding responsibility implementation." in 2011, the central ministries and commissions began to launch a pilot performance management program. In June 2012, the State Council approved eight provinces (municipalities), including Shandong Province, District) and the State Administration of Taxation and other 6 ministries to conduct performance management pilot work. It can be seen that government performance management has already opened in the whole country. Under this background, applying the theory of public sector performance management, the performance management work is carried out in tax departments, especially in grass-roots tax departments. In line with the direction and requirements of the development of our government. This paper has carried on the systematic elaboration to the performance management theory, has carried on the comprehensive summary to the grass-roots tax department performance management practice, has systematically introduced the balanced scorecard method, the key performance index and 360 degree performance appraisal method and so on appraisal method. This paper summarizes the development course of the performance management of the tax departments at the grass-roots level, and summarizes the achievements of the performance management of the tax departments at the grass-roots level in the three stages of tax task assessment, quality assessment of collection and management, and comprehensive performance management. And deeply analyzed the existing problems and causes of the current performance management, combined with the typical experience and practice of the domestic and foreign government performance management, from the performance evaluation indicators, This paper puts forward the optimization scheme of tax department performance management in three aspects: implementation scheme and result application.
【學位授予單位】:山東財經大學
【學位級別】:碩士
【學位授予年份】:2015
【分類號】:D630.3
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