本文从目前国内外的研究现状出发，对文中涉及到的绩效管理相关概念做了界
定，总结实施绩效管理的工具，比较各种方法的优缺点，同时分析了地税部门绩效
管理的内涵与特点，为后续部分的研究扫清理论上的障碍。接着介绍了 N 市地税局
概况以及当前绩效管理的实施情况，以案例为核心奠定下一部分研究的基础。然后
对 N 市地税部门实施平衡计分卡的可行性和适用性进行阐述，以机关科室税政科为
例设计了基于平衡计分卡的绩效考核指标体系。最后，论述了 N 市地税部门实施绩
效管理过程中各个阶段需要重点关注的工作
通过本文的研究，得到以下结论：
1.本文以标准化管理作为基础，根据地税系统属于公共服务部门这一职能，构
建了适用 N 市地税部门的绩效管理体系。该体系分为绩效管理流程、绩效指标设计、
绩效管理保障体系等三部分
2.根据平衡计分卡理论，对照 N 市地税系统的实际工作情况，分析其实施平衡
计分卡的必要性和可行性，得出该方法可以在 N 市地税系统实施
3.在 N 市地税部门传统的绩效考核管理模式下，存在只注重工作结果，不注重
工作过程等问题，重新设计的基于平衡计分卡的绩效管理体系能够以长期目标为根
本，用工作效能做指引，涵盖地税工作的方方面面，从而为该单位下一步绩效管理
工作提供有效的改进意见
关键词：地税部门绩效管理平衡计分卡5
ABSTRACT
Began the last century in 80s, in order to cope with various challenges arising from the changing
social relations, the government departments in the West have launched a new public management
campaign, the advanced concept of enterprise performance management is introduced into the
government activity management activities, and good results have been achieved. Now, Chinese
government departments also see the advantages of performance management in promoting
organizational innovation and improving work efficiency, the government clearly stated in the 12th
Five-Year plan, performance management is an important measure to change the functions of the
government, through strengthening management, it can really enhance the social credibility and policy
implementation of the government departments. The tax authorities take charge of the country&39;s
economic lifeline, provide economic support for national and social development, it is very important to
strengthen performance management.
This article embarks from the present domestic and foreign research present situation, in the article,
define the relevant concepts of performance management, summarized the tools of performance
management, and analyzed the connotation and characteristics of performance management in local
taxation department, clear away the theoretical barriers for subsequent studies. Next, introduced the
general situation of N Local Taxation Bureau, take case as the core, lay the foundation for the next part
of the study. Then, expounded the feasibility and applicability of implementing Balanced Scorecard in
N local taxation department, taking the Department as an example, the performance evaluation index
system based on Balanced Scorecard is designed. Finally, it discusses the work that should be paid
attention to in every stage of performance management in N Local Taxation department.
Through the research of this paper, the following conclusions are reached:
1. This paper is based on standardized management, constructed the performance management
system applicable to N local taxation department, the system is divided into three parts: performance
management process, performance indicators design, performance management support system.
2.According to the Balanced Scorecard theory, compare the actual work of N local tax system,
analyzed the necessity and feasibility of applying of balanced scorecard, obtain the method can be
implemented in the N Local Taxation System.
3.In the N municipal tax department, the traditional performance appraisal management mode
focus only on work results, redesigned performance management system based on Balanced Scorecard,
able to base on long-term goals, use work effectiveness as a guideline, so as to provide effective
improvement suggestions for the next step of performance management in this unit.
Key words: Local taxation bureau; Performance management; Balanced scorecard.6
目录
第一章 绪论. 8
1.1 研究背景.......... 8
1.2 研究的目的和意义...... 9
1.2.1 研究目的 ... 9
1.2.2 研究意义 ... 9
1.3 研究内容和方法........ 10
1.3.1 研究内容和框架 . 10
1.3.2 研究方法 . 11
1.4 国内外研究现状........ 11
1.4.1 国外研究现状 ..... 11
1.4.2 国内研究现状 ..... 12
1.5 创新点 14
第二章 绩效管理相关理论基础... 15
2.1 绩效管理与政府绩效管理.... 15
2.1.1 绩效管理 . 15
2.1.2 政府部门的绩效管理 ..... 16
2.2 地税部门绩效管理的内涵与特点.... 16
2.3 政府绩效管理的实施工具.... 18
2.3.1 目标管理（MBO） ........ 18
2.3.2 关键绩效指标法（KPI）........... 18
2.3.3 平衡计分卡（BSC）...... 19
第三章 N 市地税部门当前绩效管理的现状........ 21
3.1N 市地税部门基本情况......... 21
3.2N 市地税部门绩效管理现状. 21
3.2.1N 市地税局对部门的考核 .......... 21
3.2.2N 市地税部门对干部的考核 ...... 22
3.2.3 考核结果的运用 . 22
3.3N 市地税部门绩效管理存在的问题. 23
3.3.1 绩效指标和管理制度设计不完善 ......... 23
3.3.2 内部绩效管理文化氛围不浓厚 . 24
3.3.3 绩效考核的开展形式重于实质 . 25
3.3.4 绩效考核结果难以得到良好运用 ......... 26
3.4N 市地税部门绩效管理问题的原因分析..... 27
3.4.1 领导层绩效管理认识不到位 ..... 27
3.4.2 缺少多元化绩效管理
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