【摘要】：隨著經(jīng)濟(jì)全球化、信息化和民主化的發(fā)展,績效管理逐漸被引入到政府管理實(shí)踐中,特別是二十世紀(jì)后期,在全球范圍內(nèi)掀起了一股政府績效管理改革浪潮。在我國,改革開放后,政府績效管理受到越來越多的關(guān)注和重視,各地各部門紛紛開展各類實(shí)踐,取得了良好的效果。稅務(wù)局作為國家重要的經(jīng)濟(jì)職能部門,擔(dān)負(fù)著組織財(cái)政收入、實(shí)施宏觀調(diào)控、調(diào)節(jié)收入差距的重大任務(wù)。過去稅務(wù)部門采取的管理制度及其單一落后的考核方式已經(jīng)不能適應(yīng)新時(shí)期下的精細(xì)化征管需求,把現(xiàn)代績效管理理念引入到稅務(wù)部門并有效開展顯得尤為迫切。 本文結(jié)合目前國內(nèi)外政府績效管理的背景、理論體系及研究現(xiàn)狀,利用文獻(xiàn)調(diào)查、調(diào)查研究、案例分析法對(duì)稅務(wù)部門績效管理相關(guān)理論進(jìn)行分析,并以廣州市番禺區(qū)地方稅務(wù)局為個(gè)案深入剖析其績效管理體系設(shè)計(jì)及實(shí)施狀況,對(duì)績效管理體系本身及其應(yīng)用過程中存在的問題予以診斷,并以上述分析為依據(jù)結(jié)合番禺區(qū)地稅局目前在績效管理上面臨的困境,如績效管理缺乏與戰(zhàn)略及其他管理系統(tǒng)的有效連結(jié)、績效評(píng)估指標(biāo)體系設(shè)置不科學(xué)、收集的數(shù)據(jù)質(zhì)量不高、績效評(píng)估形式單一且缺乏嚴(yán)謹(jǐn)性,利益相關(guān)者參與不足、績效評(píng)估結(jié)果運(yùn)用及功能發(fā)揮嚴(yán)重不足等問題,提出在番禺區(qū)地稅局內(nèi)實(shí)施征管的專業(yè)化改革、優(yōu)化績效管理體系、實(shí)現(xiàn)績效管理的科學(xué)化建設(shè)、加快績效管理應(yīng)用的軟硬環(huán)境建設(shè)等優(yōu)化策略及建議。以最終推動(dòng)建立稅務(wù)系統(tǒng)科學(xué)的績效管理體系,引導(dǎo)及推動(dòng)稅務(wù)組織適應(yīng)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的發(fā)展要求,提高稅收?qǐng)?zhí)法質(zhì)量及管理績效水平。
[Abstract]:With the development of economic globalization, informatization and democratization, performance management has been gradually introduced into the practice of government management, especially in the late 20th century, which set off a wave of government performance management reform around the world. In our country, after the reform and opening up, the government performance management has been paid more and more attention, and various departments have carried out various kinds of practice, and achieved good results. Tax bureau, as an important economic functional department of the country, undertakes the important task of organizing financial revenue, implementing macro-control and adjusting income gap. In the past, the management system adopted by the tax department and its single backward assessment method can no longer meet the needs of fine collection and management in the new period. It is particularly urgent to introduce the modern performance management concept into the tax department and carry out it effectively. Based on the background, theoretical system and research status of government performance management at home and abroad, this paper makes use of literature investigation, investigation and case analysis to analyze the relevant theories of tax department performance management. Taking the Panyu District Local Taxation Bureau of Guangzhou as a case study, the design and implementation of its performance management system are analyzed, and the problems existing in the performance management system itself and its application are diagnosed. Based on the above analysis, the paper combines the difficulties Panyu District Local Taxation Bureau faces in performance management, such as the lack of effective link between performance management and strategy and other management systems, and the unscientific setting of performance evaluation index system. The quality of collected data is not high, the form of performance evaluation is single and lack of rigour, the participation of stakeholders is insufficient, the application of performance evaluation results and the function of performance evaluation are seriously insufficient, and so on. The paper puts forward the implementation of professional reform of collection and management in Panyu District Local Taxation Bureau. Optimizing the performance management system, realizing the scientific construction of the performance management, speeding up the construction of the soft and hard environment of the performance management application, etc. Finally, it will promote the establishment of scientific performance management system of tax system, guide and promote the tax organization to adapt to the requirements of the development of socialist market economy, and improve the quality of tax enforcement and the level of management performance.
【學(xué)位授予單位】：蘭州大學(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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