本文選題：公務(wù)員激勵機制 + 雙因素理論��； 參考：《江西財經(jīng)大學》2016年碩士論文

【摘要】：基層財稅部門是我國政府部門序列中負責縣級和鄉(xiāng)級財稅管理工作的部門。它是國家財政、稅收管理體系的基本構(gòu)成單元,也是國家絕大部分財經(jīng)政策的最終執(zhí)行載體。基層財稅工作具有以下特點:第一,高度的綜合性,業(yè)務(wù)涉及到社會發(fā)展的各個方面,需要對地方綜合經(jīng)濟發(fā)展出現(xiàn)的各類情況做出及時有效的反應(yīng);第二,嚴格的政策性,嚴格在法律法規(guī)、政策規(guī)范的框架中運作;第三,顯著的公共性,是政府提供公共服務(wù)的物質(zhì)基礎(chǔ),也體現(xiàn)社會物質(zhì)財富的再分配。基于基層財稅部門工作的重要性和復(fù)雜性,其規(guī)范、高效運轉(zhuǎn)不僅關(guān)系到國民經(jīng)濟的正常運行,更與人民切身利益息息相關(guān)。在財稅工作新常態(tài)背景下,國內(nèi)基層財稅部門激勵機制構(gòu)建面臨了新的壓力和挑戰(zhàn)。探索更加合理的激勵機制對于充分調(diào)動基層財稅干部的工作積極性具有重要的現(xiàn)實意義,有利于建立一支持久高效、充滿活力的財稅隊伍以應(yīng)對壓力與挑戰(zhàn)。目前,國內(nèi)對于政府部門激勵機制的研究多為應(yīng)用型研究,缺少相應(yīng)的理論基礎(chǔ),對于個案的分析也存在分析深度上的不足,針對基層財稅工作人員激勵機制的研究則更為少見。為此,本研究以Herzberg(1966)的“雙因素理論”為指導,深入了解A縣財稅局公務(wù)員激勵的現(xiàn)狀和存在的問題,就激勵因素和保健因素兩方面進行原因分析,在此基礎(chǔ)上從制度設(shè)置層面提出對策和建議。通過對A縣財稅局公務(wù)員進行訪談、問卷調(diào)查收集整理相關(guān)內(nèi)容和數(shù)據(jù),并進行內(nèi)容分析和統(tǒng)計分析。研究發(fā)現(xiàn)A縣財稅局公務(wù)員激勵機制存在一系列不足,表現(xiàn)在激勵因素方面及保健因素方面�；诖�,本研究從激勵機制設(shè)置的角度提出了完善薪酬、考核、獎懲、職務(wù)晉升制度等方面的對策。研究結(jié)論對于改善A縣財稅局公務(wù)員的激勵問題有一定的現(xiàn)實意義,同時也為其它地區(qū)基層財稅公務(wù)員激勵機制研究提供了參考。
[Abstract]:The basic financial and tax departments are the departments responsible for the financial and tax management at the county level and township level in the sequence of the government departments of our country. It is the basic component unit of the national finance and tax management system. It is also the ultimate carrier of the most financial policies of the country. The basic financial and tax work has the following characteristics: first, the high comprehensive, and the business involved in the society. Every aspect of development needs to respond in time and effectively to the various situations of local comprehensive economic development; second, strict policy, strictly in the framework of laws and regulations, and the framework of policy norms; third, significant public nature is the material basis for the government to provide public services, and also reflects the redistribution of social material wealth. The importance and complexity of the work of the financial and tax departments at the grass-roots level, its standardization and efficient operation not only related to the normal operation of the national economy, but also closely related to the vital interests of the people. Under the new normal background of financial and tax work, the construction of incentive mechanism for the domestic finance and tax departments is facing new pressure and challenge. It is of great practical significance to fully mobilize the enthusiasm of the financial and tax cadres at the grass-roots level, which is conducive to the establishment of a long, efficient and energetic financial and tax team to cope with the pressure and challenge. At present, the domestic research on the incentive mechanism of government departments is mostly applied research, lack of theoretical basis and the analysis of cases. In view of the shortcomings of the depth, the research on the incentive mechanism of the grass-roots financial and tax staff is more rare. Therefore, this study, guided by the "double factor theory" of Herzberg (1966), deeply understands the current situation and existing problems of the civil servants in the finance and Taxation Bureau of A County, and on the basis of the analysis of the reasons for the incentive and health factors. From the system setting level, we put forward the countermeasures and suggestions. Through the interview with the civil servants of the A county finance and Taxation Bureau, the questionnaire survey collects and collects the relevant contents and data, and carries on the content analysis and statistical analysis. The research finds that there is a series of shortcomings in the incentive mechanism of the civil servants of the A county finance and Taxation Bureau, which is manifested in the aspects of incentive and health care. Based on this, From the angle of incentive mechanism, this paper puts forward the countermeasures to improve the salary, assessment, reward and punishment, and the system of job promotion. The research conclusion has some practical significance to improve the incentive problem of the civil servants of the A county finance and Taxation Bureau, and also provides a reference for the research on the incentive mechanism of the grass-roots financial and tax civil servants in other areas.

【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：D630.3

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