本文關鍵詞： 績效評價 平衡計分卡 稅務部門　出處：《河北經(jīng)貿(mào)大學》2014年碩士論文　論文類型：學位論文

【摘要】：順應全球公共部門管理模式轉(zhuǎn)型浪潮，我國開始逐漸關注政府管理的問題，使政府績效管理成為公共管理領域的熱點問題。各地稅務局也積極嘗試實施績效管理，但因為仍然處于起步階段，所以稅務部門的績效管理依然存在許多問題，例如績效指標體系不全面、評估工作不系統(tǒng)、評估結(jié)果不真實等，因此以稅務績效評價為研究對象仍存在很大的研究空間。另外，縣級稅務局是基層稅務機關，與廣大納稅人直接接觸，它的一舉一動都影響到政府部門的社會形象，，因此以縣級稅務局為研究對象更具有實際意義。綜上述兩點原因本文將縣級稅務局績效評價體系作為本文的研究內(nèi)容，用以幫助縣級稅務局提高工作效率和質(zhì)量。 本文在新公共管理理論和平衡計分卡原理上設計出適用于縣級稅務局的通用績效評價體系。內(nèi)容分為三大部分：一是通過對相關文獻的總結(jié)和歸納，對政府績效、稅務績效評價以及平衡計分卡原理的國內(nèi)外研究現(xiàn)狀進行了分析，對績效以及政府績效、稅務績效評價的概念做出了清晰的界定并對平衡計分卡原理進行了詳細的論述。二是針對縣級稅務局的現(xiàn)狀進行了研究，合理地制定縣級稅務局的通用戰(zhàn)略目標，并據(jù)此找出結(jié)果指標和動因指標，設計出適用于縣級稅務局的評價指標體系。三是對縣級稅務局績效評價體系的運用，以Z縣地方稅務局為實例，運用通用績效評價指標框架，結(jié)合德爾菲法問卷調(diào)查法和層次分析法為各指標賦權，評價Z縣地方稅務局的績效結(jié)果。在運用過程中強調(diào)了評價主體的多樣性以及評價方法的多樣性，有效地避免了由于主體與評價方法的單一所造成的評價結(jié)果不準確的問題。其中對定性指標采用了模糊綜合評價的方法，對定量指標采用了綜合指數(shù)法進行評價。 本文通過運用文獻研究法、案例研究法、問卷調(diào)查法與實地調(diào)查法為縣級稅務局建立了績效評價體系，并將其運用在Z縣地方稅務局。通過稅務部門績效評價體系的實際運用，能夠?qū)縣地方稅務局的工作現(xiàn)狀進行了解，并且能夠?qū)縣地方稅務局的工作質(zhì)量進行合理地、全面地評價，同時根據(jù)評價結(jié)果給出了合理的建議。
[Abstract]:Complying with the tide of the transformation of the global public sector management mode, our country began to pay attention to the problem of government management gradually. Government performance management has become a hot issue in the field of public management. Local tax authorities also actively try to implement performance management, but because it is still in its infancy, there are still many problems in the performance management of tax departments. For example, the performance index system is not comprehensive, the evaluation work is not systematic, the evaluation results are not true, so there is still a lot of research space to take tax performance evaluation as the research object. In addition, the county tax bureau is the grass-roots tax authorities. Direct contact with the vast number of taxpayers, its every move has an impact on the social image of government departments. Therefore, it has more practical significance to take county tax bureau as the research object. This paper takes the performance evaluation system of county tax bureau as the research content of the above two reasons. To help the county tax bureau to improve the efficiency and quality of work. Based on the new public management theory and balanced Scorecard, this paper designs a general performance evaluation system for county tax bureau. The content is divided into three parts: first, through the summary and induction of relevant literature. On the government performance, tax performance evaluation and balanced scorecard principle of domestic and foreign research status, performance and government performance are analyzed. The concept of tax performance evaluation is clearly defined and the principle of balanced Scorecard is discussed in detail. The second is to study the current situation of county tax bureau. Reasonable formulation of the general strategic objectives of the county tax bureau, and then find out the result index and motivation indicators, and design the evaluation index system applicable to the county tax bureau. Third, the use of the performance evaluation system of the county tax bureau. Taking Z County Local Taxation Bureau as an example, using the general performance evaluation index framework, combined with Delphi method questionnaire survey method and analytic hierarchy process for the empowerment of each index. Evaluate the performance of Z County Local Taxation Bureau. In the use of the process of emphasizing the diversity of the evaluation of the main body and the diversity of evaluation methods. The problem of inaccuracy of evaluation results caused by the single subject and evaluation method is effectively avoided, and the fuzzy comprehensive evaluation method is used for qualitative indicators. The quantitative index was evaluated by comprehensive index method. Through the use of literature research method, case study method, questionnaire survey and field investigation method for the county tax bureau to establish a performance evaluation system. And apply it to Z County Local Taxation Bureau. Through the actual application of tax department performance evaluation system, we can understand the current situation of Z County Local Taxation Bureau. And the work quality of Z county local tax bureau can be evaluated reasonably and comprehensively, and reasonable suggestions are given according to the evaluation results.
【學位授予單位】：河北經(jīng)貿(mào)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

【引證文獻】

相關碩士學位論文 前2條

1 吳小龍;基于平衡計分卡的L縣地稅局績效管理研究[D];河北科技大學;2015年

2 陳新;縣級稅務部門績效評估體系改進研究[D];華僑大學;2015年

本文編號：1469265