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论文编号：	10792
作者编号：	2120163190
上传时间：	2018/12/10 22:21:14
中文题目：	L国税局基于平衡计分卡的绩效评估研究
英文题目：	Research On Performance Assessment of L National Taxation Bureau Based on Balanced Scorecard
指导老师：	姚颐
中文关键字：	绩效评估；平衡计分卡；层次分析法；模糊综合评价法
英文关键字：	performance management;balanced scorecard;hierarchical analysis method;fuzzy comprehensive evaluation method
中文摘要：	目前，随着创建服务型政府进程的不断推进，政府绩效管理已成为许多学者关注的热门话题，特别是我国政府改革处于“攻坚期”和“深水区”阶段。基层国税局作为我国重要的行政职能机关，担负着组织国家收入、把控宏观经济等关键职责，其服务质量直接反映我国政府的行政效率。 作为企业绩效管理方法之一的平衡计分卡，形成于上世纪80-90年代，经过众多企业和专家的不断讨论与验证，应用范围不断的扩大，将其引入国有企业、行政事业单位的可行性也在不断被证实。平衡计分卡作为有效的绩效管理工具，能够将财务指标和非财务指标统筹起来，并能够兼顾公平和效率。将平衡计分卡引入L国税局可以弥补原来单一财务目标度量绩效的不足，进而可以推动政府机关重点工作落实、创新管理方式、激发干部活力，这对构建学习型政府、能力型政府和提升政府机关流程再造有重要意义。 本文以L国税局为案例研究对象，以L国税局2017年绩效管理相关资料为样本。首先陈述了研究的基本理论，如战略管理、绩效评价、平衡计分卡等，然后对L国税局基本情况及现行绩效评价体系进行简要阐述，充分分析了L国税局当前绩效管理模式存在的问题，继而介绍将平衡计分卡引入L国税局绩效评价的必要性和可行性，接着确定了L国税局绩效评价的战略目标及其关键指标，同时突破传统平衡计分卡的四个维度格局，建立了基于五个维度的绩效评价指标体系，即纳税人维度、税收质量维度、依法治税维度、行政效能维度、组织建设维度。每一个维度的指标都分为二级，每一级每一个指标都对应一个权重，表明此项工作的相对重要程度。为保证指标和权重设置的合理性，本文通过调查问卷，征求L国税局各个层级干部的意见建议，并运用层次分析法计算指标权重。最后，运用数学方法对五个细分维度进行指标计算评估，运用模糊综合评价法确定组织的综合绩效等级，以期为将平衡计分卡运用于我国基层税务机关提供积极实践探索。本文研究最后得到L国税局2017年的综合绩效模糊评估值为71.35，绩效评估表现基本良好。
英文摘要：	At present, with continuous advancement of the creation of a service-oriented government process，government performance management has become a hot topic by many experts，especially in the deeply reform of our country. As an important administrative function institution in China, the grass-roots State Taxation Bureau is responsible for organizing national income and controlling macroeconomics. Its service quality directly reflects the administrative efficiency of Chinese government. As one of the enterprise performance management methods, balanced scorecard is formed in the 1980s and 1990s. After continuous discussion and verification by many enterprises and experts, the scope of application is continuously expanded, and it is feasible to introduce it into state-owned enterprises and administrative institutions. Balanced scorecard is an effective tool of performance management，which is able to co-ordinate financial and non-financial indicators and to balance fairness and efficiency. Introducing balanced scorecard into L National Taxation Bureau can make up for the shortcomings of the traditional single financial target measurement performance. Furthermore it can promote the implementation of the focus of the work, innovate new management ways，stimulate the vitality of the contingent of cadres，which plays an important role for building a “conservation oriented government” and “learning type government”，helping government process upgrading and bringing real leap of administrative efficiency. This paper takes L National Taxation Bureau as the research object, and takes the performance management work in 2017 as a sample. First, it expounds the basic theories of research, such as strategic management, performance evaluation, balanced scorecard, etc. Secondary the basic situation and the current performance appraisal system of L National Taxation Bureau is briefly described. And then the problems existing in the current performance management mode of L National Taxation Bureau are fully analyzed. Therefore balanced scorecard is introduced into the performance evaluation. After formulating the strategic objectives and its relevant indicators of L National Taxation Bureau performance evaluation, while breaking through the four dimensions of the traditional balanced scorecard, this paper establishes a performance management index system based on five dimensions, namely, the taxpayer dimension, the tax quality dimension, the taxation dimension according to law, the administrative efficiency dimension and the organizational construction dimension. The indicators of each dimension are divided into two levels, and each indicator of each level corresponds to a weight, indicating the relative importance of its work. In order to ensure the rationality of the indicators and weights, this paper uses questionnaires to solicit opinions and suggestions from all levels of cadres of L National Taxation Bureau, and uses analytic hierarchy process to calculate the index weights. Eventually, mathematical method is used to evaluate the indicators of five subdivision dimensions, and fuzzy comprehensive evaluation method is used to determine the comprehensive performance level of the organization, so as to apply balanced scorecard to grass-roots tax authorities in China and provide active practice exploration. In this paper, the comprehensive performance evaluation result of L National Taxation Bureau in 2017 is 71.35. The performance evaluation level is basically good.
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