發(fā)布時間：2018-01-03 04:08

  本文關(guān)鍵詞：我國稅務(wù)系統(tǒng)公務(wù)員績效評估問題研究　出處：《中央民族大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 稅務(wù)部門 公務(wù)員 個人績效

【摘要】：本文從公共管理領(lǐng)域有關(guān)績效評估的改革背景和現(xiàn)實依據(jù)切入,通過文獻(xiàn)研究、實證研究、數(shù)據(jù)調(diào)查、訪談等方法,在歸納和總結(jié)前人在績效評估領(lǐng)域工作成果的基礎(chǔ)上,進(jìn)一步理清與公務(wù)員績效評估相關(guān)的概念和理論基礎(chǔ)——泰勒的科學(xué)管理理論、韋伯的官僚制理論和新公共管理理論,將這些理論代入對于現(xiàn)實的思考,以A市XX國稅局公務(wù)員績效改革為例,介紹當(dāng)前稅務(wù)系統(tǒng)公務(wù)員績效評估在實踐中發(fā)展的三個階段：一是寄托在部門目標(biāo)管理考核下的公務(wù)員管理制度(2014年以前),它與傳統(tǒng)的人事制度相混淆,并未出現(xiàn)以“績效”為名的考核評估體系,也日益呈現(xiàn)出公務(wù)員隊伍管理的種種積弊；二是部門績效與個人績效相混同的績效管理考核制度(2014年度),它以組織績效改革為重點(diǎn),雖然試圖建立起組織績效和公務(wù)員個人績效之間的某種聯(lián)系,但是并未建立獨(dú)立的公務(wù)員個人績效管理制度,且改革在績效評估結(jié)果運(yùn)用環(huán)節(jié)表現(xiàn)疲軟；三是部門績效與個人績效相分離的績效管理考核制度(2015年以后),這一時期建立起獨(dú)立的公務(wù)員個人績效管理制度,改革在摸索中持續(xù)前行,表現(xiàn)出績效評估對于激發(fā)工作熱情、提升工作效能的積極效應(yīng)的同時,也客觀存在一定的“副作用”,并在評估結(jié)果運(yùn)用環(huán)節(jié)與公務(wù)員的切身利益直接掛鉤。通過這些實踐中的探索發(fā)現(xiàn),本文總結(jié)了當(dāng)前稅務(wù)系統(tǒng)公務(wù)員績效評估所存在的五大問題：一是績效文化不夠成熟,人們對于評估的公平性持有不同觀點(diǎn),隨著績效推行也衍生了“急功近利”等不良風(fēng)氣；二是績效管理人才不足,作為績效改革的先行者,稅務(wù)系統(tǒng)探索績效評估方法的過程是曲折的,通過相互學(xué)習(xí)績效經(jīng)驗、走訪基層普及績效評估知識等,仍然難以改變當(dāng)前相關(guān)人才稀缺的現(xiàn)實；三是績效運(yùn)行成本高昂,由于信息化支撐不足、績效評估方法較為繁瑣,此項工作耗費(fèi)了各級稅務(wù)機(jī)關(guān)大量的人力、物力,績效運(yùn)行成本與收益是否匹配越來越引起人們的重視；四是績效資金受到制約,由于受到公務(wù)員體制限制,在稅務(wù)系統(tǒng)績效改革的過程中由于無法撥付獨(dú)立的績效獎金,稅務(wù)干部只能在“原有蛋糕”的基礎(chǔ)上進(jìn)行利益重新分割,導(dǎo)致了無法沖破平均分配格局的矛盾現(xiàn)實；五是績效標(biāo)準(zhǔn)不盡統(tǒng)一,由于頂層設(shè)計不足導(dǎo)致績效評估在部門間、崗位間的執(zhí)行標(biāo)準(zhǔn)不統(tǒng)一,造成了評估的結(jié)果有失公平。這些問題的根源在于指標(biāo)化考核的固有局限性、公務(wù)員隊伍的相對穩(wěn)定性和中西方價值觀的強(qiáng)烈碰撞。借鑒國外的績效管理經(jīng)驗,也綜合筆者在研究生階段所學(xué)到的公共管理學(xué)理論知識和自己在實踐中的探索、發(fā)現(xiàn)與思考,本文針對稅務(wù)系統(tǒng)提出了五點(diǎn)改革建議：一是依托信息支撐手段和總局“數(shù)字人事”制度,建立公務(wù)員績效獎金制度和標(biāo)準(zhǔn)化考核制度；二是借鑒分類考核和漸進(jìn)式改革的思路,解決好增、存量公務(wù)員之間的利益分配難題；三是承認(rèn)績效評估方法的“不完美”,基于PDCA循環(huán)模型持續(xù)加強(qiáng)績效體系改進(jìn)；四是加強(qiáng)被考評人的權(quán)益保障,正視新崗位工作人員崗前培訓(xùn)和保護(hù)期需求；五是從組織人本理論出發(fā),運(yùn)用績效以外的思維解決績效評估本身的問題,例如暢通訴求渠道、建立輪休機(jī)制等。
[Abstract]:The reform background and realistic basis of this paper from the field of public administration on the performance evaluation of the cut, through the literature research, empirical research, survey data, interviews and other methods, based on concluding and summarizing the previous work in the field of performance evaluation, to further clarify the relevant concepts and theoretical basis of Taylor and the civil service performance evaluation of the scientific management theory Webb, the theory of bureaucracy and the new public management theory, these theories into reflections on the reality of A city in XX National Taxation Bureau of civil service performance reform as an example, introduces the current tax system civil servants performance evaluation of three stages of development in practice: one is placed in the objective management department under the management of the civil service system (before 2014), it confused with the traditional personnel system, did not appear in the "performance" in the name of the evaluation system is also increasingly showing the civil service management The two is the disadvantages; department performance and individual performance mix performance management assessment system (2014 year), with its focus on the reform of organizational performance, while trying to establish a relationship between organizational performance and individual performance of civil servants, but did not establish an independent civil service performance management system, and the reform in the performance evaluation the results of using the link is weak; the three is the departmental performance and individual performance of phase separation performance management assessment system (after 2015), this period has established an independent civil servant performance management system reform, continuous groping, show the performance evaluation to stimulate the work enthusiasm, enhance the positive effect of work efficiency at the same time, also the objective existence of certain "side effects", and in the application of assessment result directly linked to link with the civil servants' interests. Through the exploration of these findings in practice, Five problems this paper summarizes the current civil service performance evaluation of existing tax system: one is the performance of culture is not mature enough, for the assessment of the fairness of the people hold different views, with the performance of the implementation is also derived from the "quick" and other undesirable practices; two is the lack of performance management talents, as a pioneer of reform performance, explore the process of performance evaluation method the tax system is tortuous, through mutual learning performance experience, visit the grassroots popularity of performance evaluation knowledge, is still difficult to change the current relative scarcity of talent reality; the three is the performance of the operating cost is high, due to lack of information technology support, performance evaluation methods are more complicated, this work takes the tax authorities at all levels of a large amount of manpower, material resources. The performance of running cost and income, people pay more and more attention; four is the performance of funds is restricted, due to civil servants The system, in the process of reform of the tax system in performance due to the disbursement of independent performance bonuses, tax cadres can only benefit based on "the original cake" on the re segmentation, lead can not break through the average distribution of contradiction pattern; five is the performance standards not unified, due to lack of top-level design and performance evaluation among departments. Between the posts, implementation of standards are not uniform, resulting in the results of the evaluation is unfair. The root of these problems is the inherent limitation of the evaluation index, the strong impact of relative stability of civil servants and the Western values. Referring to foreign experience of the performance management, the author also integrated in the exploration of Public Management Postgraduate learned the theory of knowledge and practice in the discovery and thinking, according to the tax system put forward five suggestions: one is based on information supporting hand And the administration of "digital personnel" system, the establishment of the civil service performance bonus system and standardized assessment system; two is the reference classification assessment and gradual reform, solve the problem of the stock increase, the distribution of interests among civil servants; the three is that performance evaluation method is "not perfect," PDCA continued to strengthen the system performance cycle model based on the improvement; the four is to strengthen the evaluation is to safeguard the rights and interests of people, face up to the new staff training and protection needs; five is starting from the theory of organization, to solve the problem of performance evaluation using the performance itself outside thinking, such as smooth demand channel, the establishment of rotation mechanism.

【學(xué)位授予單位】：中央民族大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D630.3

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