C市税务稽查部门绩效评价研究.docxVIP

摘要 PAGE PAGE I PAGE 1 PAGE 1 摘 要 近年来，随着我国政府体制改革的不断深化和管理水平的不断提高，政府绩效管理作为行政管理的有效工具，其重要性不断彰显。党的十九大报告提出，要“建立全面规范透明、标准科学、约束有力的预算制度，全面实施绩效管理”。税务稽查是税收征管的最后一道防火线，承担着打击税收违法活动和保障税收秩序的重要责任，作为独立的税收执法主体，用科学的方法建起一套行之有效的绩效评价体系，有利于规范税收执法行为，解决机构改革后出现的问题，激发组织与人员新活力，促进税务稽查职能作用的发挥。 本文从绩效的基本理论入手，明确了绩效、绩效评价的内涵和意义，界定了税务稽查和税务稽查绩效评价的概念，并指出了税务稽查绩效评价的特点。在绩效评价方法和相关理论分析的基础上，以C市税务稽查部门为研究对象，针对目前绩效评价存在的问题，选择平衡计分卡进行评价。通过分解税务稽查的职能战略目标，突破了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，形成了税务稽查的指标库，采用SPSS软件及因子分析确定关键指标，运用层次分析法确定指标权重。最后，以C市税务稽查部门为应用样本，验证构建的税务稽查绩效评价指标体系的实际适用性，采集2016-2018年的指标数据，对稽查部门的绩效进行分析评价，并提出了职能战略目标和评价动态调整、人力资源优化和稽查案源分流处理、健全稽查执法制度来规范流程管理、提升信息化绩效过程管理监控水平、积极拓展绩效评价结果的运用范围等绩效提升对策。 关键词：绩效评价；平衡计分卡；税务稽查 PAGE PAGE 3 PAGE 2 PAGE 2 Abstract In recent years, with the constant development of the government system reform in China and constant enhancement of the management level, as the effective tool of public administration, the government the importance of government performance management is constantly manifested. The reports of the 19th National Congress of the Communist Party of China proposed to “establish the comprehensive, standardized, standard, scientific, and powerful budgeting system and implement performance management comprehensively”. Tax inspection is the last fire lane of tax collection and management and undertakes the important responsibilities of striking illegal activities of tax revenues and safeguarding tax order. As the independent tax law enforcement, a scientific method is used to undertake an effective performance evaluation system. It is good for standardizing tax law enforcement, solving problems after the institutional reform, stimulating new vitality of organizations and personnel, and promoting development of the tax inspection function. Starting from the basic theory of performance, the author in this paper defines the connotations and significance of performance and performance evaluation, defines the concept of tax inspection and tax inspection perfor