基层税务部门绩效管理分析-公共事业管理专业论文.docxVIP

摘要 摘要 基层税务部门绩效管理研究 基层税务部门绩效管理研究 摘 要 党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》 中提出“推进国家治理体系和治理能力的现代化”，在加快转变政府职能、优化政 府组织结构的阐述中明确要求，“严格绩效管理，突出责任落实”。2011 年，中央部 委开始启动绩效管理试点，2012 年 6 月，国务院批准了包括山东省在内的 8 个省(市、 区)和国家税务总局等 6 个部委开展绩效管理的试点工作。可见，政府绩效管理已经 在全国范围内拉开了大幕，在这种大背景下，应用公共部门绩效管理理论，在税务 部门特别是基层税务部门开展绩效管理工作，契合了我国政府发展的方向和要求。 本文对绩效管理理论进行了系统阐述，对基层税务部门绩效管理实践进行了全 面总结，系统介绍了平衡记分卡法、关键绩效指标、360 度绩效考评法等考评方法， 概括了基层税务部门绩效管理发展历程，从税收任务考核、征管质量考核、综合绩 效管理三个阶段总结了基层税务部门绩效管理工作取得的成效，并深入分析了目前 绩效管理工作存在的问题及产生原因，结合国内外政府绩效管理的典型经验做法， 从绩效考评指标、实施方案和结果运用三个方面提出了基层税务部门绩效管理的优 化方案。 关键词：基层税务部门；绩效管理；绩效考评 I PAGE PAGE IV III III Abstract The 18th session of the central committee of the communist party of China, the third plenary session through the central committee of the communist party of China on comprehensively deepen reform certain major issue decision in put forward to promote the modernization of the national management system and management ability , in to speed up the transformation of government functions, optimizing the structure of governmental organizations in clarifying requirements, performance management strictly, highlight the responsibility to carry out. In 2011, the central ministries and commissions to start pilot performance management, in June 2012, the state council approved the eight provinces, including Shandong province (city, area) and the state administration of taxation and other six ministries and commissions to carry out the pilot work of performance management. Visible, the government performance management has been pulled across the country, under this big background, the public sector performance management theory, the tax authorities to carry out the performance management work, with the direction of the development of Chinas government and requirements. System is elaborated in this paper, the theory of performance management, performance management practice of grass-roots tax department has carried on the comprehensive summary, the system introduces the method of balanced scorecar