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中文题名:

 基于平衡计分卡的XZ税务基层局绩效指标体系研究    

姓名:

 薛莹    

保密级别:

 公开    

论文语种:

 中文    

学科代码:

 125200    

学科专业:

 公共管理    

学生类型:

 硕士    

学位:

 公共管理硕士    

学位类型:

 专业学位    

学位年度:

 2019    

校区:

 北京校区培养    

学院:

 政府管理学院    

第一导师姓名:

 陈翀    

第一导师单位:

 政府管理学院    

提交日期:

 2019-06-11    

答辩日期:

 2019-06-02    

外文题名:

 Research on the Performance Index System of XZ Tax Bureau Based on Balanced Scorecard    

中文关键词:

 平衡计分卡 ; 税务部门 ; 绩效管理    

中文摘要:
党的十九大报告中对我国政府部门的行政管理体制改革提出了总体要求和相应规划,力图推动政府部门管理水平提升,重塑政府部门管理制度。从组织绩效管理角度来看,作为政府部门管理水平的核心体现,组织绩效的考核对政府部门管理起到了极其重要的引导作用。但目前税务部门的组织绩效管理中还存在着管理手段不足、绩效管理同组织战略目标之间存在着联系不紧密、考核指标的量化方式同实际业务场景不符合等问题点。与此同时,考虑到当前国地税融合的叠加影响,这种影响表现得更加明显。究其原因,除了组织架构变动造成的业务流程捋顺问题,主要还有考核粒度不细致、考核指标中的量化方式不明确以及未形成考核后反馈于业务改进的制度。 本文着眼于XZ税务基层局在组织绩效考核中的问题点,参照平衡计分卡中的四个维度在企业绩效管理中应用的路径,延展其在XZ税务基层局组织绩效指标体系中的运用,将财务层面转换为业绩维度和成本维度,将客户层面转换为纳税人维度,其他两个层面不变,基于此,优化目前基层税务局的考核指标体系,将绩效管理真正落实到XZ税务基层局的工作改善中,推动XZ税务基层局成为学习型组织,重塑其行政文化。 经过本文的研究,本文建立了基于平衡计分卡的XZ税务局绩效指标体系,共包含5个一级指标,15个二级指标,并对指标赋予了权重。最后利用模糊综合评价法,对XZ税务局绩效管理做了评定,评分为3.9603。最终,从绩效管理认知程度、内部流程制度、纳税人满意度三个方面提出了组织绩效提升的路径。
外文摘要:
In the report of the Nineteenth National Congress of the Communist Party of China, the general requirements and corresponding plans are put forward for the administrative management system reform of government departments in China, in an effort to promote the improvement of the management level of the government departments and reshape the management system of the government departments. From the perspective of organizational performance management, as the core embodiment of the management level of government departments, the assessment of organizational performance plays an extremely important role in guiding the management of government departments. However, there are still some problems in the current organiztional performance management of tax departments, such as insufficient management means, loose connection between performance management and organizational strategic objectives, and inconsistency between the quantitative method of assessment indicators and actual business scenarios. At the same time, considering the combained influence of the current state tax bureau and local tax bureau are merged, this effect is more obvious.The reasons are as follows: in addition to the smoothness of the business progress caused by the change of organizational structure, the assessment strength is not detailed, the quantitative method in the assessment index is not clear, and there is no feedback system for business improvement after the assessment. This paper focuses on the problems of XZ grass-roots tax bureau in organizational performance appraisal, refers to the application of four dimensions of Balanced Scorecard in enterprise performance management, extends its application in the organizational performance indicator system of XZ grass-roots tax bureau, transforms financial level into performance dimension and cost dimension, transforms customer level into taxpayer dimension, and the other two levels remain the same. Based on this, the current assessment index system of grass-roots tax bureaus is optimized, put the performance management into the improvement of XZ tax bureau, promote XZ tax bureaus to become learning organizations and reshapes their administrative culture. After the research, this paper establishes the performance management index system of XZ tax bureau based on the balanced scorecard, which contains five first-level indicators and 15 second-level indicators, and gives weight to the indicators. Finally, the performance management of XZ Tax Bureau is evaluated by using the method of fuzzy comprehensive evaluation, and the score is 3.9603. Finally, the path of improving organizational performance is put forward from three aspects: the cognitive level of performance management, internal process system and taxpayer satisfaction.
参考文献总数:

 0    

馆藏号:

 硕125200/19026    

开放日期:

 2020-07-09    

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