本文關(guān)鍵詞： 績(jī)效管理 政府機(jī)構(gòu) 績(jī)效管理體系　出處：《廣東財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：上世紀(jì)20—30年代，績(jī)效管理被應(yīng)用于企業(yè)人力資源管理并成為企業(yè)實(shí)現(xiàn)自身經(jīng)營(yíng)目標(biāo)的重要工具。20世紀(jì)70年代，一個(gè)囊括績(jī)效計(jì)劃（目標(biāo)）、績(jī)效信息、績(jī)效程序、績(jī)效監(jiān)控、績(jī)效評(píng)估和績(jī)效反饋等環(huán)節(jié)在內(nèi)的績(jī)效管理體系逐步確立，在相當(dāng)程度上助推了企業(yè)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)及自身的持久發(fā)展。但是，20世紀(jì)80年代政府類(lèi)公共部門(mén)卻因“政府失靈”而出現(xiàn)效率低、成本高、機(jī)構(gòu)膨脹、權(quán)力濫用等問(wèn)題，進(jìn)而面臨著諸如財(cái)政、管理、信任等危機(jī)。伴隨著經(jīng)濟(jì)全球化和政治管理體制改革的深入推進(jìn)，可以說(shuō)，追求高效能、精簡(jiǎn)化已成為世界各國(guó)政府普遍認(rèn)可的政府改革的主要方向。 本文以廣東省河源地方稅務(wù)局為例，通過(guò)對(duì)其績(jī)效管理體系運(yùn)行情況進(jìn)行深入的調(diào)研分析，結(jié)合有關(guān)績(jī)效管理理論，主要研究如下內(nèi)容：第一，對(duì)研究背景及國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行闡述，明確河源地稅績(jī)效管理體系的理論基礎(chǔ)；第二，對(duì)河源市地方稅務(wù)局績(jī)效管理體系進(jìn)行實(shí)證調(diào)研，挖掘其中存在的問(wèn)題，客觀分析其成因；第三，結(jié)合河源市地方稅務(wù)局實(shí)際情況，提出相應(yīng)的優(yōu)化其績(jī)效管理體系的政策建議，以期有助于推進(jìn)我國(guó)稅務(wù)系統(tǒng)整體工作績(jī)效的有效提升，為我國(guó)政府機(jī)構(gòu)績(jī)效管理體系的建立與完善提供參考。
[Abstract]:In 0th century, performance management was applied to human resource management and became an important tool for enterprises to achieve their business goals. On 70s, performance management included performance plan (performance information, performance process, performance monitoring). The performance management system, including performance evaluation and performance feedback, is gradually established. In 80s of the 20th century, however, due to the "government failure", the public sector appeared low efficiency, high cost, institutional expansion, abuse of power and other problems. Then facing crises such as finance, management, trust, etc. With the deepening of economic globalization and the reform of political management system, we can say that the pursuit of high efficiency, Streamlining has become the main direction of government reform generally accepted by governments all over the world. This paper takes Heyuan Local Taxation Bureau of Guangdong Province as an example, through the in-depth investigation and analysis of its performance management system operation, combined with the performance management theory, the main research contents are as follows: first, The research background and domestic and foreign research status quo are expounded to clarify the theoretical basis of Heyuan land tax performance management system. Secondly, the performance management system of Heyuan Local Taxation Bureau is investigated empirically, and the existing problems are excavated. Third, combining with the actual situation of Heyuan Local Taxation Bureau, it puts forward the corresponding policy recommendations to optimize its performance management system, in order to help promote the effective improvement of the overall performance of our tax system. It provides a reference for the establishment and improvement of the performance management system of government institutions in China.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42;D630.3

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