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论文编号：	8838
作者编号：	2120142930
上传时间：	2016/12/9 1:53:19
中文题目：	基于平衡计分卡的G市国税部门绩效评估指标体系研究
英文题目：	Research Based On Balanced Scorecard Of The Performance Evaluation Index System Of Tax Department In G City
指导老师：	张继勋
中文关键字：	税务部门;绩效评估;指标体系;平衡计分卡
英文关键字：	Tax department;Performance evaluation;Index system;Balanced Scorecard
中文摘要：	绩效管理一直以来都是政府绩效评估的重点工作，在当前税务部门干部队伍结构日趋老化和纳税人诉求越来越多的背景下，税务机关存在着诸如队伍建设、素质提升、持续发展等问题。作为政府职能部门重要的组成部分，税务部门也越来越重视绩效考核工作的开展。本文通过对G市国税部门现状的分析，指出其存在的问题，基于平衡计分卡理论并依据科学有效原则，构建了一套具有G市特色的国税部门绩效评估指标体系，以解决当前税收征管能力不足、纳税服务不受重视以及税务机关公信度不高的管理难题，提升税务人员工作的积极性和工作质量、效率。本文介绍了绩效评估国内外研究的现状及相关理论，通过讨论G市国税部门绩效考核的现实做法，存在诸如指标设置不科学、评估主体单一化、评估结果不真实、评估制度不规范等问题，并提出通过全民参与、正向激励等方法来解决。结合目前在企业中运用最广泛的平衡计分卡，讨论了税务部门具备基于平衡计分卡理论构建绩效评估指标体系的基础，再依据平衡计分卡的四个维度（财务层面、内部管理层面、学习与成长层面、纳税人层面）和G市的实际工作情况进行设计。按照总局部署的工作任务和G市局的战略目标，共设计出一级指标14个，二级指标28个，三级指标76个，并提出切实运用评估结果，使其真正在激励机制和反馈机制中发挥作用。通过运用平衡计分卡这一先进的管理工具，不断完善税务部门的绩效管理工作，不断提高其纳税服务水平，打造“学习型”组织，营造良好的绩效评估文化氛围，促使G市国税部门从“管理型”机关向“服务型”机关转变，推动其向组织高效、管理规范、服务优良、创新型机关健康发展。
英文摘要：	Performance management has been the focus of government performance evaluation, under the background of more and more demands from tax authorities and taxpayer, the tax department has problems such as team building, quality's promotion and sustainable development etc.. As an important part of functions of government, the tax department also pay more and more attention to the work of performance management. This paper introduces the current situation of G city's tax department, points out the existing problems, according to the scientific principle and based on the Balanced Scorecard theory, builds a distinctive performance evaluation index system of G city's tax department, to solve the current management problems such as tax administration, tax services and tax authorities' credibility, and improve the efficiency and quality of personnel work. This paper expounds the present situation of domestic and international researches and related theories of performance evaluation, through the practical analysis, points out the existing index set is unscientific, the evaluation subject is too single, the evaluation result is not true, the evaluation system is not standardized, and put forward through universal participation and positive motivation to solve. Based on the Balanced Scorecard which most widely discussed in enterprise operation, the tax department also has the foundation of constructing performance evaluation index system, and according to the four dimensions of the Balanced Scorecard (financial perspective, internal management perspective, learning and growth perspective, the taxpayer perspective) and the actual situation of G city to design the index system. In accordance with the strategic goal, this paper designed 14 first level indicators, 28 second level indicators, 76 third level indicators, and proposed the practical use of performance evaluation results in the incentive mechanism and feedback mechanism. By using the Balanced Scorecard an advanced management tool, constantly improve the work of performance management in the tax department, and constantly improve the level of tax service, create a learning organization, create a good cultural atmosphere of performance evaluation, and change the tax department of G city from "management" authority to "service" authority, promote its organizational efficiency, standardized management, excellent service, innovative organization.
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