摘 要
地方税收是地方政府财政收入的主要来源之一，地税机关绩效管理的有效与否将影响着地方政府机关效能运行的能力。本文将从对韶关市地税局绩效管理工作的考察入手，理清该局绩效管理工作的现状，发现该局在绩效管理工作中存在着三大突出问题：缺乏双向沟通机制，个人绩效考核指标体系缺失，绩效考核结果目标导向单一。为此，本文在清醒认识绩效管理不同于绩效考核的基础上，根据组织战略、绩效计划、绩效实施、绩效考核、绩效反馈五大部分内容，突出双向沟通在绩效管理中的重要性，并通过问卷调查方式获取资料，为税务人员绩效考核指标体系的构建提供可靠的数据支持。基于当前组织绩效考核指标体系，设立了日常业务、纳税服务、财务目标、依法行政、政策落实5大指标和24个要素组成的税务人员绩效考核指标系统，并且采用层次分析法为指标体系中各要素确定权重，使绩效考核能够实现标准化、精细化和科学量化，弥补了管理上的空白，做到了个人绩效与组织绩效有机结合，实现“双轮驱动”。此外，针对绩效考核结果运用的单一性，本文希望从以纳税服务为目标导向，以考核结果决定管理参与度，树立代言人三项措施来完善绩效考核结果运用。
关键词：绩效管理 考核指标体系 服务
Local taxation is one of the main revenues of the local government. Performance management of a tax authority is influential in the operational efficacy of the local government. This paper will start with the investigation of the performance management of Shaoguan Local Taxation Bureau, Clarify the status quo of the performance management, It is found that there are three outstanding problems in the performance management: Lack of two-way communication mechanism, Lack of personal performance appraisal index system, Performance evaluation results goal oriented single. For this reason, this paper is based on a clear understanding of performance management, which is different from performance appraisal, according to the composition strategy, performance planning and performance implementation as well as performance evaluation, performance feedback five parts, Highlight the importance of two-way communication in performance management, The data were obtained by questionnaire survey. Provide data support for the establishment of performance evaluation index system. According to the existing organizational performance evaluation index system. Set up a routine business, tax services, financial objectives, according to law, the implementation of the policy of the 5 indicators and 24 elements of tax personnel performance appraisal index system , and the AHP is applied to confirm the weight of each factor in the index system, So that the performance appraisal can be standardized, refined and scientific quantitative, To make up for gaps in management, The combination of individual performance and organizational performance, Make “the two wheels drive” come true. In addition, the performance evaluation results for the use of a single, In this paper, we hope to take tax service as the goal, to determine the degree of participation in management, set up the three measures to improve the performance appraisal results.
Keywords:Performance management; evaluation index system; services
目 录
摘要………………………………………………………………………I
ABSTRACT ………………………………………………………………II
1绪论
1.1研究背景……………………………………………………………1
1.2绩效管理研究综述…………………………………………………2
1.3研究内容和研究方法………………………………………………8
2韶关市地税局绩效管理现状
2.1绩效管理概况………………………………………………………10
2.2绩效管理指标设计与运用…………………………………………12
2.3绩效管理运行成效…………………………………………………16
3韶关市地税局绩效管理存在的问题
3.1双向沟通机制尚未建立……………………………………………18
3.2组织绩效指标体系有待忧化………………………………………19
3.3税务人员个人绩效考核指标体系尚未建立………………………19
3.4 绩效考核结果运用不充分 ………………………………………20
3.5绩效管理信息化程度不够高………………………………………21
4完善韶关市地税局绩效管理的对策
4.1培育全员绩效管理文化……………………………………………22
4.2 完善组织绩效指标制定 …………………………………………23
4.3个人绩效考核指标体系的设立……………………………………24
4.4科学运用绩效考核结果……………………………………………32
4.5提高绩效管理信息技术水平………………………………………33
结束语 …………………………………………………………………34
致谢 ……………………………………………………………………35
参考文献 ………………………………………………………………36
