【摘要】：隨著社會(huì)的進(jìn)步與發(fā)展，廣大民眾法律意識(shí)的提高以及需求的多樣化，我國的公共事業(yè)部門、政府行政管理部門以及處于企業(yè)機(jī)構(gòu)和政府之外的各種非盈利性部門和組織，尤其是以提供公共服務(wù)、公共產(chǎn)品為主要內(nèi)容的公共行政管理部門必須調(diào)整以往的工作方式，以不斷地滿足社會(huì)的發(fā)展和民眾的需求。 國稅局是一個(gè)重要的政府職能部門，國稅局的工作與政府的工作績效密切相關(guān)。國稅稽查局是國稅系統(tǒng)的一個(gè)重要組成部分，他的職能作用是否得到有效的發(fā)揮，直接影響整個(gè)國稅部門的工作成績。稅務(wù)稽查工作能夠促進(jìn)社會(huì)的穩(wěn)定有序發(fā)展。要充分發(fā)揮國稅稽查系統(tǒng)的職能，就要有一套切實(shí)可行的績效評(píng)價(jià)方案，促使國稅稽查的作用得到充分的發(fā)揮。 近年來，平衡計(jì)分卡作為全球范圍內(nèi)廣泛應(yīng)用的績效評(píng)價(jià)工具，它的理論和發(fā)展以及成功應(yīng)用給我國公共管理服務(wù)部門很大的啟發(fā)。平衡計(jì)分卡既能夠克服傳統(tǒng)績效評(píng)價(jià)方法的缺陷，同時(shí)能以更為全面的評(píng)價(jià)標(biāo)準(zhǔn)衡量公共部門的工作績效。因此，本文選用平衡計(jì)分卡方法來設(shè)計(jì)長春市國稅稽查局績效評(píng)價(jià)體系。 本文首先對(duì)績效評(píng)價(jià)和平衡計(jì)分卡的理論基礎(chǔ)進(jìn)行了學(xué)習(xí)研究。在此基礎(chǔ)上，筆者深入分析了平衡計(jì)分卡的四個(gè)層面以及它們之間的關(guān)系，闡述了應(yīng)用平衡計(jì)分卡進(jìn)行績效評(píng)價(jià)的優(yōu)勢，，及其在企業(yè)單位和公共管理部門的應(yīng)用；其次，探討了我國國稅稽查部門的績效評(píng)價(jià)歷程，分析了現(xiàn)階段長春市國稅稽查局績效評(píng)價(jià)的特點(diǎn)以及存在的問題；論證了將平衡計(jì)分卡引入長春市國稅稽查局績效評(píng)價(jià)的可行性，建立了基于平衡計(jì)分卡的長春市國稅稽查局績效評(píng)價(jià)框架，對(duì)各層面的評(píng)價(jià)指標(biāo)進(jìn)行分析。最后，本文討論了在長春市國稅稽查局開展基于平衡計(jì)分卡的績效評(píng)價(jià)方法實(shí)施的前提、可能遇到的問題，并給出了一些建議。本文為長春市國稅稽查局建立有效的績效評(píng)價(jià)體系做出了有益的工作，同時(shí)，對(duì)我國公共管理部門進(jìn)行績效評(píng)價(jià)并提高服務(wù)質(zhì)量起到了推動(dòng)作用。
[Abstract]:With the progress and development of the society, the improvement of the legal consciousness and the diversification of the needs of the general public, the public utilities, the administrative departments of the government and the various non-profit departments and organizations outside the enterprises and the government in our country, In particular, the public administration departments, whose main content is to provide public services and public goods, must adjust their previous working methods in order to continuously meet the social development and the needs of the people. IRS is an important functional department of government. The work of IRS is closely related to the performance of government. The State tax Inspection Bureau is an important part of the national tax system. Whether its function is effectively brought into play will directly affect the work achievements of the whole tax department. Tax inspection can promote the stable and orderly development of society. In order to give full play to the function of the state tax inspection system, it is necessary to have a set of feasible performance evaluation scheme to promote the function of the state tax inspection to be fully played. In recent years, the balanced Scorecard (BSC) has been widely used as a performance evaluation tool in the world. Its theory, development and successful application have greatly inspired the public management services in China. The balanced scorecard can not only overcome the shortcomings of the traditional performance evaluation methods, but also measure the performance of the public sector by a more comprehensive evaluation standard. Therefore, this paper chooses the balanced scorecard method to design the performance evaluation system of Changchun State tax Inspection Bureau. This paper first studies the theoretical basis of performance evaluation and balanced scorecard. On this basis, the author deeply analyzes the four levels of balanced scorecard and the relationship between them, expounds the advantages of applying balanced scorecard in performance evaluation and its application in enterprise units and public administration departments. This paper probes into the course of performance evaluation of the national tax inspection department in China, analyzes the characteristics and existing problems of the performance evaluation of the state tax inspection bureau of Changchun City at the present stage, and proves the feasibility of introducing the balanced scorecard into the performance evaluation of the state tax inspection bureau of Changchun City. The performance evaluation framework of Changchun State tax Inspection Bureau based on balanced scorecard is established, and the evaluation indexes at all levels are analyzed. Finally, this paper discusses the premise and problems of performance evaluation based on balanced Scorecard in Changchun State tax Inspection Bureau, and gives some suggestions. This article has made the beneficial work for the Changchun State tax Inspection Bureau to establish the effective performance appraisal system, at the same time, has played the promotion role to our country public administration department to carry on the performance appraisal and to improve the service quality.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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