基层国税部门人力资源激励机制的研究——以东江区国税局为例.pdf

中文摘要 近年来随着我国税收环境的不断变化和国税系统专业化、法制化、信息化步 伐的不断加快，在国税部门人力资源管理过程中新问题、新情况层出不穷。而在 作为国税部门与纳税人发生联系的主要渠道、很大程度上代表着国税部门形象的 基层国税部门，这个问题更为突出。长期以来，基层国税部门的公务员人力资源 管理仅仅是简单套用公务员管理办法，而现代激励机制作为一种能够激发员工的 内在潜能、提高人员素质的制度，其功能并未能在基层国税部门得到充分发挥。 本文首先探悉了激励机制的相关理论，包括激励和激励机制的概念、激励的 方式和特征、激励机制的功能等，阐述了基层国税部门实施激励机制的必要性和 可行性。接着以东城区国税局为例，介绍了基层国税部门激励机制的现状，重点 分析了基层国税部门激励机制存在的问题。然后，文章针对基层国税部门激励机 制存在的问题及其产生原因进行了深入细致的剖析。主要从激励管理理念、激励 管理绩效考核机制和激励制度建设几个方面分析了当前基层国税部门人力资源 激励机制存在的不足。最后，文章针对基层国税部门激励机制存在的问题，在借 鉴激励理论的基础上，提出了完善基层国税部门激励机制的对策建议。文章提出， 应通过转变激励理念、构建科学的激励管理绩效考核机制和完善激励制度建设等 几个方面，完善基层国税部门人力资源激励机制，使其更好地发挥作用，促进基 层国税事业不断向前发展。 关键词：基层国税部门；人力资源；激励机制 Abstract In recent years，along埘tll the constant changes，specialization and legalization of national tax system，the human resources management process of national tax agency comes out lots of problems．National Tax Agency at the Local Level t，which is stand for the image of national department and as a bridge between national department and tax payer,problems in the process of human resource department seem to be much more serious．The civil servant of human resource management of National Tax Agency at the Local Level，for quite some time，was simply copying the measures of the management of civil servant．Then as a tool to motivate the employee’S internal potential and improve the quality of personal system，its functions are not developed fully． This paper first discusses related theory of incentive mechanism including concepts of incentive and incentive mechanism，characteristics，methods and functions of incentive mechanism．Also it will expound the National Tax Agencies at the Local Level during the implementation of incentive mechanism of its necessity and feasibility．Then the paper will take the national department of Dongjian District as an example，to introduce present situation of incentive mechanism of National Tax Agency at the Local Level，mainly on analyses of problems of incentive mechanisms in National Tax Agency at the Local Level． Then，this article will discus