基于平衡計(jì)分卡的上海市C區(qū)稅務(wù)局績效評(píng)估研究
發(fā)布時(shí)間：2018-09-17 12:55
【摘要】：稅務(wù)部門推進(jìn)績效評(píng)估工作,是進(jìn)一步提升稅收工作站位、增強(qiáng)稅務(wù)部門公信力和執(zhí)行力的重要抓手,也是當(dāng)前全國稅務(wù)系統(tǒng)的重點(diǎn)工作。上海市C區(qū)稅務(wù)局作為一個(gè)基層稅務(wù)機(jī)關(guān),承擔(dān)著大量基礎(chǔ)性的稅收工作。如何全面、科學(xué)地對(duì)下屬各部門的工作績效進(jìn)行評(píng)估,從而提高C區(qū)稅務(wù)局的整體績效,為本區(qū)的經(jīng)濟(jì)發(fā)展發(fā)揮更大的作用,是當(dāng)前C區(qū)稅務(wù)局的一個(gè)重要的問題。本文選擇以筆者工作的上海市C區(qū)稅務(wù)局績效評(píng)估體系研究為題,不僅有利于提高C區(qū)稅務(wù)局的工作績效、也有利于提升稅務(wù)部門的公共形象。本文試圖改進(jìn)基層稅務(wù)部門的績效評(píng)估指標(biāo)體系,建立一套綜合的、具有可行性的稅務(wù)部門績效評(píng)估體系,也為其他稅務(wù)部門的績效評(píng)估工作提供借鑒。本文共分為六個(gè)部分。第一部分介紹了研究的背景和意義,國內(nèi)外關(guān)于平衡計(jì)分卡在政府績效評(píng)估中的應(yīng)用的理論和實(shí)證研究,以及研究框架和研究方法。第二部分對(duì)績效、績效評(píng)估等有關(guān)概念和理論進(jìn)行了歸納總結(jié),并介紹了平衡積分卡這一績效評(píng)估理論的發(fā)展歷程、主要內(nèi)容和特點(diǎn),分析了將平衡記分卡應(yīng)用于稅務(wù)部門績效評(píng)估的優(yōu)勢(shì)。第三部分對(duì)我國基層稅務(wù)部門績效評(píng)估的發(fā)展歷程進(jìn)行了回顧,詳細(xì)介紹了C區(qū)稅務(wù)局現(xiàn)行的評(píng)估體系,總結(jié)出該績效評(píng)估體系存在評(píng)估主體較為單一、工作績效指標(biāo)難以量化、設(shè)計(jì)不合理、只重視當(dāng)前利益而不重視長遠(yuǎn)發(fā)展、缺少事前、事中、事后的績效評(píng)估體系實(shí)施機(jī)制等問題,并研究了C區(qū)稅務(wù)局績效評(píng)估中引入平衡計(jì)分卡理論的可行性。第四部分介紹了深圳市國稅局、南京市地稅局和青島地稅黃島分局運(yùn)用平衡積分卡開展績效評(píng)估的經(jīng)驗(yàn),分析了這些經(jīng)驗(yàn)對(duì)于C區(qū)稅務(wù)局開展績效評(píng)估工作的借鑒意義。第五部分對(duì)C區(qū)稅務(wù)局實(shí)施績效評(píng)估所要達(dá)到的戰(zhàn)略目標(biāo)和重點(diǎn)進(jìn)行了明確,即C區(qū)稅務(wù)局績效評(píng)估的重點(diǎn)為“組織稅收收入、提高公眾滿意度、降低征收成本、執(zhí)法規(guī)范與人員培訓(xùn)”,然后針對(duì)這一戰(zhàn)略目標(biāo),構(gòu)建了財(cái)務(wù)、顧客、內(nèi)部業(yè)務(wù)流程、學(xué)習(xí)與成長四個(gè)維度的指標(biāo)體系,并確定了關(guān)鍵的評(píng)估指標(biāo),并對(duì)如何從事前推進(jìn)、事中實(shí)施、事后運(yùn)用三方面來更好地推行績效評(píng)估體系進(jìn)行了分析和規(guī)劃。第六部分對(duì)研究結(jié)果進(jìn)行了展望,并指出了研究中存在的不足之處。
[Abstract]:The tax department promotes the performance appraisal work, is further enhances the tax work the station, strengthens the tax department public trust and the execution ability important grasp, also is the present national tax system key work. As a basic tax authority, Shanghai C District Taxation Bureau undertakes a lot of basic tax work. How to evaluate the work performance of all subordinate departments in an all-round and scientific way, so as to improve the overall performance of the tax bureau in area C and play a greater role in the economic development of this area, is an important issue for the tax bureau of area C at present. This paper chooses the research on the performance evaluation system of Shanghai C District Taxation Bureau, which the author works for, not only to improve the work performance of the tax Bureau of area C, but also to promote the public image of the tax department. This paper attempts to improve the performance evaluation index system of tax departments at the grass-roots level, establish a comprehensive and feasible performance evaluation system of tax departments, and also provide reference for the performance evaluation work of other tax departments. This paper is divided into six parts. The first part introduces the background and significance of the research, the theoretical and empirical research on the application of balanced Scorecard in government performance evaluation, as well as the research framework and research methods. The second part of the performance, performance evaluation and other related concepts and theories are summarized, and introduced the balanced integral card this performance evaluation theory development process, the main content and characteristics. The advantage of applying balanced Scorecard to tax department performance evaluation is analyzed. In the third part, the author reviews the development of the performance evaluation of the tax departments at the grass-roots level in China, introduces in detail the current evaluation system of the tax bureau in area C, and concludes that there is a single subject in the performance evaluation system. The work performance index is difficult to quantify, the design is unreasonable, only pays attention to the present benefit but not the long-term development, lacks the prior, the matter, the afterwards performance appraisal system implementation mechanism and so on question, The feasibility of introducing balanced scorecard theory into C-area tax bureau performance evaluation is also studied. The fourth part introduces the experience of using balanced integral card to carry out performance evaluation in Shenzhen Municipal Taxation Bureau, Nanjing Local Taxation Bureau and Qingdao Local tax Bureau of Huangdao Branch, and analyzes the reference significance of these experiences to the C area Taxation Bureau's performance evaluation work. In the fifth part, the strategic objectives and emphases to be achieved in the implementation of the performance evaluation of the tax bureau in area C are made clear, that is, the focus of the performance evaluation of the tax bureau in area C is to "organize tax revenue, improve public satisfaction, and reduce the cost of collection." Law enforcement norms and personnel training, "and then, in view of this strategic objective, constructs an index system of four dimensions: finance, customer, internal business process, learning and growth, and identifies key evaluation indicators and how to advance in advance. Implementation of the matter, after the use of three aspects to better implement the performance evaluation system for analysis and planning. The sixth part looks forward to the research results and points out the shortcomings of the research.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;D630.3
[Abstract]:The tax department promotes the performance appraisal work, is further enhances the tax work the station, strengthens the tax department public trust and the execution ability important grasp, also is the present national tax system key work. As a basic tax authority, Shanghai C District Taxation Bureau undertakes a lot of basic tax work. How to evaluate the work performance of all subordinate departments in an all-round and scientific way, so as to improve the overall performance of the tax bureau in area C and play a greater role in the economic development of this area, is an important issue for the tax bureau of area C at present. This paper chooses the research on the performance evaluation system of Shanghai C District Taxation Bureau, which the author works for, not only to improve the work performance of the tax Bureau of area C, but also to promote the public image of the tax department. This paper attempts to improve the performance evaluation index system of tax departments at the grass-roots level, establish a comprehensive and feasible performance evaluation system of tax departments, and also provide reference for the performance evaluation work of other tax departments. This paper is divided into six parts. The first part introduces the background and significance of the research, the theoretical and empirical research on the application of balanced Scorecard in government performance evaluation, as well as the research framework and research methods. The second part of the performance, performance evaluation and other related concepts and theories are summarized, and introduced the balanced integral card this performance evaluation theory development process, the main content and characteristics. The advantage of applying balanced Scorecard to tax department performance evaluation is analyzed. In the third part, the author reviews the development of the performance evaluation of the tax departments at the grass-roots level in China, introduces in detail the current evaluation system of the tax bureau in area C, and concludes that there is a single subject in the performance evaluation system. The work performance index is difficult to quantify, the design is unreasonable, only pays attention to the present benefit but not the long-term development, lacks the prior, the matter, the afterwards performance appraisal system implementation mechanism and so on question, The feasibility of introducing balanced scorecard theory into C-area tax bureau performance evaluation is also studied. The fourth part introduces the experience of using balanced integral card to carry out performance evaluation in Shenzhen Municipal Taxation Bureau, Nanjing Local Taxation Bureau and Qingdao Local tax Bureau of Huangdao Branch, and analyzes the reference significance of these experiences to the C area Taxation Bureau's performance evaluation work. In the fifth part, the strategic objectives and emphases to be achieved in the implementation of the performance evaluation of the tax bureau in area C are made clear, that is, the focus of the performance evaluation of the tax bureau in area C is to "organize tax revenue, improve public satisfaction, and reduce the cost of collection." Law enforcement norms and personnel training, "and then, in view of this strategic objective, constructs an index system of four dimensions: finance, customer, internal business process, learning and growth, and identifies key evaluation indicators and how to advance in advance. Implementation of the matter, after the use of three aspects to better implement the performance evaluation system for analysis and planning. The sixth part looks forward to the research results and points out the shortcomings of the research.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;D630.3
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