發(fā)布時(shí)間：2018-04-26 05:10

  本文選題：績(jī)效評(píng)價(jià) + 平衡計(jì)分卡�。� 參考：《中國(guó)海洋大學(xué)》2014年碩士論文

【摘要】：隨著科技的進(jìn)步和生產(chǎn)關(guān)系的調(diào)整，社會(huì)經(jīng)濟(jì)關(guān)系發(fā)生了巨大變化。作為社會(huì)經(jīng)濟(jì)秩序維護(hù)者的政府部門(mén)面臨著越來(lái)越多的問(wèn)題與挑戰(zhàn)。西方國(guó)家率先興起了新公共管理運(yùn)動(dòng)，將企業(yè)管理的理念引入到政府管理中來(lái)，用企業(yè)家精神重塑政府形象。在我國(guó)，隨著市場(chǎng)經(jīng)濟(jì)體制逐步替代計(jì)劃經(jīng)濟(jì)體制，政府職能也發(fā)生了由“管理”向“服務(wù)”的轉(zhuǎn)變。為適應(yīng)并促進(jìn)這一轉(zhuǎn)變，政府開(kāi)始借鑒企業(yè)管理理念，績(jī)效管理順勢(shì)進(jìn)入到政府管理領(lǐng)域。績(jī)效管理的核心就是績(jī)效評(píng)價(jià)，績(jī)效評(píng)價(jià)的方法有許多種，其中平衡計(jì)分卡正受到越來(lái)越多人的關(guān)注。理論與實(shí)踐共同證明，在政府部門(mén)運(yùn)用平衡計(jì)分卡可行、有效，意義重大。 筆者在A縣地稅局從事工作以來(lái)，切實(shí)遇到了一些由于當(dāng)前的績(jī)效評(píng)價(jià)體系不健全、效力弱而帶來(lái)的工作上的困擾，引起了筆者對(duì)稅務(wù)機(jī)關(guān)績(jī)效考核體系的思考。在進(jìn)行了初步探索之后，筆者認(rèn)為平衡計(jì)分卡體系有著明確的戰(zhàn)略目標(biāo)導(dǎo)向和平衡的四維考核模式，稅務(wù)機(jī)關(guān)引入平衡計(jì)分卡將會(huì)帶來(lái)較好的效果。而以往的研究與實(shí)踐中，平衡計(jì)分卡的設(shè)計(jì)缺乏對(duì)環(huán)境因素的分析與考慮，導(dǎo)致具體的研究結(jié)果缺乏環(huán)境適應(yīng)性。為解決這些問(wèn)題，筆者以A縣地稅局為樣本，嘗試建立一套適合當(dāng)下環(huán)境的稅務(wù)系統(tǒng)績(jī)效評(píng)價(jià)體系，以期對(duì)今后的實(shí)踐工作有所裨益。 本文運(yùn)用了文獻(xiàn)研究法、定性分析法、定量分析法、調(diào)查法、個(gè)案研究法等研究方法，從對(duì)A縣地稅局現(xiàn)有評(píng)價(jià)體系的分析開(kāi)始研究，A縣地稅局雖已正式實(shí)施了一套工作實(shí)績(jī)考核機(jī)制，但問(wèn)題重重，筆者認(rèn)為可以用平衡計(jì)分卡來(lái)改進(jìn)A縣地稅局的績(jī)效評(píng)價(jià)工作。這套績(jī)效評(píng)價(jià)體系的構(gòu)建分為三大步驟，分別是前期準(zhǔn)備、框架構(gòu)建和后期維護(hù)，這三個(gè)步驟環(huán)環(huán)相扣、缺一不可。在這個(gè)過(guò)程中，筆者運(yùn)用PEST分析法，分析了當(dāng)前稅務(wù)工作面臨的新形勢(shì)、新要求，并結(jié)合環(huán)境因素的新變化，繪制了A縣地稅局的戰(zhàn)略地圖。框架構(gòu)建完成后，筆者結(jié)合地稅工作實(shí)際，分別確定了財(cái)務(wù)、納稅人、內(nèi)部業(yè)務(wù)流程以及學(xué)習(xí)成長(zhǎng)四個(gè)維度的評(píng)價(jià)指標(biāo)，并運(yùn)用層次分析法分配了指標(biāo)權(quán)重，從而形成了一套平衡計(jì)分卡。這是一套適用于新形勢(shì)、新環(huán)境的A縣地稅局的平衡計(jì)分卡，經(jīng)過(guò)初步實(shí)踐驗(yàn)證，該套績(jī)效評(píng)價(jià)體系是可行的、有效的。 希望通過(guò)本次研究，一方面能形成一個(gè)構(gòu)建平衡計(jì)分卡的“三步走”過(guò)程，，并在這個(gè)過(guò)程中對(duì)環(huán)境影響進(jìn)行充分分析，使建立起來(lái)的平衡計(jì)分卡更具環(huán)境適應(yīng)性；另一方面能幫助A縣地稅局改進(jìn)業(yè)績(jī)?cè)u(píng)價(jià)工作，樹(shù)立戰(zhàn)略管理的思想，激發(fā)地稅事業(yè)發(fā)展的更大活力。
[Abstract]:With the progress of science and technology and the adjustment of relations of production, great changes have taken place in social and economic relations. As the maintainer of social and economic order, government departments are facing more and more problems and challenges. Western countries took the lead in the emergence of a new public management movement, introducing the concept of enterprise management into government management, and reshaping the government image with the spirit of entrepreneurship. In China, with the market economy system gradually replacing the planned economy system, the government function has also changed from "management" to "service". In order to adapt and promote this change, the government began to learn from the concept of enterprise management, performance management into the field of government management. The core of performance management is performance evaluation. There are many methods of performance evaluation, among which balanced scorecard is attracting more and more attention. Both theory and practice prove that the application of balanced scorecard in government departments is feasible, effective and significant. Since the work of the Local Taxation Bureau of County A, the author has actually encountered some difficulties in the work caused by the imperfect and weak performance evaluation system, which has caused the author to think about the performance appraisal system of the tax authorities. After a preliminary exploration, the author thinks that the balanced Scorecard system has a clear strategic goal orientation and a balanced four-dimensional assessment model, and the introduction of balanced Scorecard by tax authorities will bring better results. However, in previous research and practice, the design of balanced scorecard lacks the analysis and consideration of environmental factors, which leads to the lack of environmental adaptability of specific research results. In order to solve these problems, the author tries to set up a set of tax system performance evaluation system suitable for the present environment, taking A county local tax bureau as the sample, in order to benefit the practice in the future. This paper uses literature research, qualitative analysis, quantitative analysis, investigation, case study and other research methods. Starting from the analysis of the existing evaluation system of county A local tax bureau, the author begins to study the performance evaluation system of county A county land tax bureau, although it has formally implemented a set of work performance appraisal mechanism, but there are many problems, the author thinks that we can use balanced scorecard to improve the performance evaluation work of A county local tax bureau. The construction of the performance evaluation system is divided into three steps, namely, pre-preparation, frame construction and post-maintenance. These three steps are intertwined and indispensable. In this process, the author analyzes the new situation and new requirements of the current tax work by using the PEST analysis method, and draws the strategic map of the Local Taxation Bureau of County A combined with the new changes of the environmental factors. After the construction of the framework, combined with the reality of local tax work, the author determines the evaluation index of four dimensions of finance, taxpayer, internal business process and learning growth, and allocates the weight of the index by using the Analytic hierarchy process (AHP). Thus formed a set of balanced scorecard. This is a set of balanced scorecard applied to the new situation and new environment of A County Local Taxation Bureau. After preliminary practice, it is proved that the performance evaluation system is feasible and effective. It is hoped that through this study, on the one hand, we can form a "three-step" process of constructing balanced scorecard, and make a full analysis of the environmental impact in this process so as to make the established balanced scorecard more adaptable to the environment. On the other hand, it can help the Local tax Bureau of A County to improve the performance evaluation work, set up the idea of strategic management, and stimulate the greater vitality of the development of local tax cause.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42;D630.3

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