【摘要】：隨著全球化競爭和知識經(jīng)濟(jì)時代的到來,人力資本已經(jīng)成為了全球國民財(cái)富中最大的財(cái)富。而績效評估作為人力資源管理的重要組成部分,也越來越被組織領(lǐng)導(dǎo)者和決策者們所重視,并且其先進(jìn)的方法和觀念漸漸被引入到公共管理部門。市級稅務(wù)部門績效評估一直是一個比較難的課題,存在諸多問題。論文從理論和實(shí)踐相結(jié)合的角度,對市級稅務(wù)部門績效評估體系的構(gòu)建作了一些研究,具有一定的現(xiàn)實(shí)指導(dǎo)和借鑒意義。 論文第一章簡要介紹了績效評估的相關(guān)理論和研究現(xiàn)狀以及論文的研究方法和思路；第二章調(diào)查了市級稅務(wù)部門績效評估的現(xiàn)狀,指出存在的問題,進(jìn)行了原因分析；第三章論述了市級稅務(wù)部門引入績效評估的必要性和可行性,介紹了績效評估的幾種常用方法并比較其優(yōu)缺點(diǎn),從平衡計(jì)分卡與360度評估法相結(jié)合的角度構(gòu)建市級稅務(wù)部門績效評估綜合模型；第四章重點(diǎn)研究市級稅務(wù)部門績效評估體系的構(gòu)建；第五章簡要介紹了市級稅務(wù)部門績效評估的實(shí)施和保障措施。 論文進(jìn)行了創(chuàng)新。根據(jù)市級稅務(wù)部門的發(fā)展戰(zhàn)略和特點(diǎn),以平衡計(jì)分卡的4個維度為基礎(chǔ)設(shè)計(jì)4個一級指標(biāo),結(jié)合市級稅務(wù)部門的實(shí)際工作設(shè)計(jì)8個二級指標(biāo)、24個三級指標(biāo),并對其中的22個指標(biāo)進(jìn)行量化考核,對不能量化的2個指標(biāo)應(yīng)用360度評估法進(jìn)行測評考核,同時,應(yīng)用序關(guān)系分析法對一級指標(biāo)和三級指標(biāo)的權(quán)重進(jìn)行了計(jì)算,使構(gòu)建的評估體系更加科學(xué)、嚴(yán)謹(jǐn)和準(zhǔn)確。 論文研究得出的市級稅務(wù)部門績效評估體系實(shí)用性和操作性較強(qiáng),為市級稅務(wù)部門績效評估提供了新的現(xiàn)實(shí)模型。
[Abstract]:With the advent of global competition and knowledge economy, human capital has become the largest wealth in the world. As an important part of human resource management, performance evaluation has been paid more and more attention by organizational leaders and decision makers, and its advanced methods and concepts have been gradually introduced into the public management department. Performance evaluation of municipal tax departments has always been a difficult topic, there are many problems. From the point of view of the combination of theory and practice, this paper makes some research on the construction of the performance evaluation system of municipal tax departments, which has certain practical guidance and reference significance. The first chapter briefly introduces the relevant theories and research status of performance evaluation, as well as the research methods and ideas of the paper. The second chapter investigates the current situation of performance evaluation of municipal tax departments, points out the existing problems, and analyzes the reasons. The third chapter discusses the necessity and feasibility of introducing performance evaluation into municipal tax departments, introduces several common methods of performance evaluation and compares their advantages and disadvantages. From the point of view of the combination of balanced scorecard and 360 degree evaluation method, the comprehensive performance evaluation model of municipal tax department is constructed. The fourth chapter focuses on the construction of the performance evaluation system of the municipal tax department; the fifth chapter briefly introduces the implementation and safeguard measures of the performance evaluation of the municipal tax department. The paper has carried on the innovation. According to the development strategy and characteristics of the municipal tax department, four first-level indicators are designed on the basis of the four dimensions of the balanced scorecard, and 8 second-level indicators and 24 third-level indicators are designed according to the actual work of the municipal tax department. 22 of them are evaluated quantitatively, and two indexes which can not be quantified are evaluated by 360 degree evaluation method. At the same time, the weights of the first index and the third level index are calculated by using the order relation analysis method. Make the evaluation system more scientific, rigorous and accurate. The performance evaluation system of municipal tax department is practical and operational, which provides a new realistic model for the performance evaluation of municipal tax department.
【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D630.3

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