鄂市地稅績(jī)效考核指標(biāo)體系研究
發(fā)布時(shí)間：2018-11-15 09:01
【摘要】：為使企業(yè)機(jī)能運(yùn)轉(zhuǎn)順暢并實(shí)現(xiàn)利潤(rùn)最大化,大多數(shù)現(xiàn)代企業(yè)將平衡計(jì)分卡運(yùn)用到績(jī)效管理實(shí)踐中成效斐然,然而中國(guó)的絕大部分政府行政公共機(jī)關(guān)卻鮮有嘗試,僅有少量地區(qū)個(gè)別部門在進(jìn)行初步的探索和實(shí)踐。隨著我國(guó)經(jīng)濟(jì)財(cái)稅體制改革工作的深入開展,社會(huì)公眾的維權(quán)意識(shí)和顧客意識(shí)更趨成熟,在打造服務(wù)型政府公共部門的大環(huán)境下,作為重要的行政執(zhí)法部門之一的稅務(wù)系統(tǒng)也在積極進(jìn)行稅收征管現(xiàn)代化改革的探索。對(duì)于稅務(wù)部門而言,當(dāng)前改革首先需要進(jìn)行攻克的難題就是如何使績(jī)效管理水平有效的提升�！皠�(chuàng)新行政管理方式,提高政府公信力和執(zhí)行力,推進(jìn)政府績(jī)效管理”是新一屆領(lǐng)導(dǎo)班子在十八大報(bào)告中明確提出的政府工作發(fā)展方向。由此可見(jiàn),推進(jìn)政府績(jī)效管理工作,對(duì)黨中央、國(guó)務(wù)院而言具有重要戰(zhàn)略意義,同時(shí)對(duì)創(chuàng)新型、法治型、廉潔型、服務(wù)型政府的建設(shè)也至關(guān)重要。目前,鄂爾多斯市地稅局正進(jìn)行著新一輪的征管制度改革,涉及績(jī)效管理、機(jī)構(gòu)職能、工作方式等運(yùn)行環(huán)節(jié)的調(diào)整。建立科學(xué)的績(jī)效管理考核指標(biāo)體系,實(shí)施有效的績(jī)效管理,已成為當(dāng)前鄂爾多斯市地稅局管理者的重要目標(biāo)。本文希望運(yùn)用平衡計(jì)分卡(BSC)的理論成果,結(jié)合關(guān)鍵績(jī)效指標(biāo)(KPI)理論,從鄂爾多斯地稅局的實(shí)際出發(fā),在現(xiàn)有的地稅績(jī)效管理平臺(tái)軟件系統(tǒng)基礎(chǔ)上進(jìn)行探索完善,以期設(shè)計(jì)一套便于量化且行之有效的績(jī)效考核指標(biāo)系統(tǒng),使績(jī)效管理的激勵(lì)作用得到最大程度的實(shí)現(xiàn),進(jìn)而提升稅務(wù)部門整體工作績(jī)效。本文總體框架按照“理論概述一現(xiàn)狀分析一指標(biāo)設(shè)計(jì)—保障落實(shí)”的邏輯次序安排。首先從績(jī)效管理與平衡計(jì)分卡理論入手,分析績(jī)效管理的內(nèi)涵及行政部門績(jī)效管理的應(yīng)用現(xiàn)狀,對(duì)平衡計(jì)分卡理論的沿革和核心理念進(jìn)行了解讀,力圖從行政公共部門角度對(duì)傳統(tǒng)的平衡計(jì)分卡理論進(jìn)行考量;在上述理論和理念鋪墊的基礎(chǔ)上,分析稅務(wù)機(jī)關(guān)當(dāng)前績(jī)效考核模式的現(xiàn)狀及構(gòu)建平衡計(jì)分卡績(jī)效管理體系存在問(wèn)題;而后以BSC及KPI為設(shè)計(jì)藍(lán)圖,嘗試性提出了鄂爾多斯市地稅局績(jī)效考核指標(biāo)體系設(shè)計(jì)方案及其實(shí)施流程,針對(duì)不同的被管理對(duì)象(機(jī)關(guān)部門和各下設(shè)旗區(qū)分局)劃分考核標(biāo)準(zhǔn)及權(quán)重,以期能夠提升全市的績(jī)效管理水平的同時(shí),摸索一套適用于地稅系統(tǒng)的績(jī)效考核指標(biāo)管理系統(tǒng)。
[Abstract]:In order to make the enterprise function smooth and realize the profit maximization, most modern enterprises apply the balanced scorecard to the performance management practice. Only a small number of individual departments in the region in the initial exploration and practice. With the development of the reform of the economic finance and taxation system in China, the public's awareness of safeguarding rights and the awareness of customers are becoming more mature, and in the context of creating a service-oriented government public sector, As one of the important administrative law enforcement departments, the tax system is also actively exploring the modernization of tax collection and management. For the tax department, the first problem that the current reform needs to solve is how to improve the performance management level effectively. "innovating the way of administration, improving the credibility and execution of the government, and promoting the performance management of the government" is the development direction of the government work put forward by the new leading group in the report of the 18th National Congress of the CPC. It can be seen from this that the promotion of government performance management is of great strategic significance to the Party Central Committee and the State Council, as well as to the construction of innovative, rule-of-law, clean and service-oriented governments. At present, Ordos Local Taxation Bureau is carrying out a new round of reform of the collection and management system, which involves the adjustment of performance management, organization functions, working methods and so on. The establishment of a scientific performance management evaluation index system and the implementation of effective performance management have become an important goal of the current Ordos Bureau of Local Taxation. This paper hopes to use the theoretical results of balanced Scorecard (BSC), combined with the key performance index (KPI) theory, from the reality of Ordos Land tax Bureau, based on the existing land tax performance management platform software system to explore and improve. In order to design a set of performance appraisal index system which is easy to quantify and effective, the incentive effect of performance management can be realized to the greatest extent, and then the overall performance of tax department can be improved. The overall framework of this paper is arranged according to the logical order of "theoretical overview, analysis of the present situation, design of indicators-guarantee of implementation". Starting with the theory of performance management and balanced scorecard, this paper analyzes the connotation of performance management and the application status of administrative performance management, and interprets the evolution and core concept of balanced scorecard theory. Try to consider the traditional balanced scorecard theory from the perspective of administrative public sector; On the basis of the above theories and concepts, this paper analyzes the current situation of the current performance appraisal model of tax authorities and the problems existing in constructing the performance management system of the balanced Scorecard. Then, with BSC and KPI as the design blueprint, the paper tries to put forward the design scheme and implementation process of the performance evaluation index system of Ordos Local Taxation Bureau. In order to improve the performance management level of the whole city, a set of performance appraisal index management system suitable for the local tax system can be explored while dividing the assessment criteria and weights for different administrative objects (government departments and sub-bureaus under flag districts) in order to improve the performance management level of the whole city.
【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】：2015
【分類號(hào)】：F812.42;D630.3
本文編號(hào)：2332842
[Abstract]:In order to make the enterprise function smooth and realize the profit maximization, most modern enterprises apply the balanced scorecard to the performance management practice. Only a small number of individual departments in the region in the initial exploration and practice. With the development of the reform of the economic finance and taxation system in China, the public's awareness of safeguarding rights and the awareness of customers are becoming more mature, and in the context of creating a service-oriented government public sector, As one of the important administrative law enforcement departments, the tax system is also actively exploring the modernization of tax collection and management. For the tax department, the first problem that the current reform needs to solve is how to improve the performance management level effectively. "innovating the way of administration, improving the credibility and execution of the government, and promoting the performance management of the government" is the development direction of the government work put forward by the new leading group in the report of the 18th National Congress of the CPC. It can be seen from this that the promotion of government performance management is of great strategic significance to the Party Central Committee and the State Council, as well as to the construction of innovative, rule-of-law, clean and service-oriented governments. At present, Ordos Local Taxation Bureau is carrying out a new round of reform of the collection and management system, which involves the adjustment of performance management, organization functions, working methods and so on. The establishment of a scientific performance management evaluation index system and the implementation of effective performance management have become an important goal of the current Ordos Bureau of Local Taxation. This paper hopes to use the theoretical results of balanced Scorecard (BSC), combined with the key performance index (KPI) theory, from the reality of Ordos Land tax Bureau, based on the existing land tax performance management platform software system to explore and improve. In order to design a set of performance appraisal index system which is easy to quantify and effective, the incentive effect of performance management can be realized to the greatest extent, and then the overall performance of tax department can be improved. The overall framework of this paper is arranged according to the logical order of "theoretical overview, analysis of the present situation, design of indicators-guarantee of implementation". Starting with the theory of performance management and balanced scorecard, this paper analyzes the connotation of performance management and the application status of administrative performance management, and interprets the evolution and core concept of balanced scorecard theory. Try to consider the traditional balanced scorecard theory from the perspective of administrative public sector; On the basis of the above theories and concepts, this paper analyzes the current situation of the current performance appraisal model of tax authorities and the problems existing in constructing the performance management system of the balanced Scorecard. Then, with BSC and KPI as the design blueprint, the paper tries to put forward the design scheme and implementation process of the performance evaluation index system of Ordos Local Taxation Bureau. In order to improve the performance management level of the whole city, a set of performance appraisal index management system suitable for the local tax system can be explored while dividing the assessment criteria and weights for different administrative objects (government departments and sub-bureaus under flag districts) in order to improve the performance management level of the whole city.
【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】：2015
【分類號(hào)】：F812.42;D630.3
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