x市税务局绩效管理研究.docx

PAGE I PAGE I 摘 要 2018年国税与地税系统合并，这是一场涉及“四级单位、上万机构、数百万人”的系统性、重构性的变革，税务系统的组织框架发生了改变，所以与税务系统相对应的绩效管理也需要随着税务系统的改变而相应改变。本文正是基于这种时代背景下，通过界定相关概念与理论基础，从分析国内外绩效管理差异入手，采用文献研究法与访谈法两种研究方法，着重分析了X市税务局绩效管理的现状，并从中发现了X市税务局在绩效管理工作方面所取得的成效，同时也不可避免地发现出X市税务局存在绩效考核认识不到位，考核指标仍需改善等一系列问题，并且针对这些问题本研究提出了提高绩效管理认识度，完善绩效考核机制等相关解决对策。对于基层税务系统的绩效管理的改善提供了借鉴与参考。 关键词：税务系统；绩效管理；考核方式 Abstract In 2018, the national tax system and the local tax system were merged, which is a systematic and reconstructive reform involving four-level units, tens of thousands of institutions and one million people. The organizational framework of the tax system has been changed, therefore, the performance management corresponding to the tax system needs to be changed with the change of the tax system. This paper is based on this background, through defining the relevant concepts and theoretical basis, starting with analyzing the differences of performance management at home and at present, foreign countries mainly use literature research and interviews for tax performance management.and finds out the achievements made by the tax bureau of x city in the performance management work, but it also unavoidably finds out that the tax bureau of x city has a lack of understanding of the performance appraisal, assessment indicators still need to improve a series of issues, and for these issues this study put forward to improve the understanding of performance management, improve performance assessment mechanism and other related countermeasures. It provides reference for the improvement of the performance management of the grass-roots tax system. Key words: tax system；performance management； evaluation mode 目录 TOC \o 1-2 \h \u 一、绪论 1 （一）研究背景及意义 1 （二）研究方法及思路 2 （三）文献综述 3 二、概念界定与理论基础 4 （一）绩效相关概念 4 （二）政府绩效管理的方法 5 三、X市税务局绩效管理实施现状 6 四、X市税务局绩效管理存在问题及原因 7 （一）X市税务局绩效管理存在问题 7 （二）X市税务局绩效管理存在问题的原因 9 五、X市税务局绩效管理的完善对策 10 （一）提高绩效管理认识度 10 （二）完善绩效考核机制 11 （三）建立有效的沟通机制 11 （四）培育绩效文化氛围 11 结论 13