基层公务员数量大、分布广泛，基层公务员工作的效果和效率在现阶段对国家的 公信力、人民满意度具有重要的影响。国税系统基层公务员是一支重要的基层公务员 队伍，研究国税系统基层公务员绩效考核体系，对提高公务员工作效率和积极性、提 升国税系统服务能力、改善国税执法形象和工资形象都具有重要的意义。 但是，调研发现目前国税系统公务员绩效考核方面还存在诸多亟待解决的问题， 基于此本文从绩效考核的理论概述、聊城国税系统绩效考核现状分析、聊城市国税局 考核改革过程等以下几个方面开展研究，最后提出了如何完善基层国税部门绩效考核 的意见和建议。 首先，以聊城国税局为例，介绍了考核的内容和对象、程序和方法，分析了国税 系统公务员绩效考核现状和存在的问题。 其次，结合所学理论，和国税系统工作的内在要求，提出了国税系统基层公务员 绩效考核的改进方案。在考核指导思想方面将聊城市国税局整体目标、部门目标与个 人目标相联系、注重绩效评估的宣传动员和培训学习、把公务员每个季度的工作考核 成绩计入年度工作考核、重视对绩效考核结果的合理应用；在考核原则上依据公正、 公开、公平的原则、突出重点、正确引导的原则、业绩激励、鼓励创新的原则、整体 互动、团队协作的原则；在考核对象与内容上侧重工作质量考核、工作突破和创新、 工作落实与配合、突发性工作等几个重点方面；提出了聊城市国家税务局绩效考核设 计体系改进方案。 最后，结合工作实际，给出了完善基层国税公务员绩效考核的系列措施。包括合 理设置考核指标，做好定性和定量考核的有效链接；完善制度保障，确保绩效考核体 制高效运转；加大考核结果运用，真正发挥绩效考核功效。充分调动了公务员的工作 积极性，最大限度地挖掘了公务员的潜力。 关键词：绩效考核，激励机制，公务员，国税部门基层国税部门公务员绩效考核方案研究——以聊城市国家税务局为例 II ABSTRACT The large number of junior civil servants, widely distributed, the effectiveness and efficiency of junior civil servants wages at this stage of the credibility of the country, the people have a significant impact on satisfaction. Tax system is an important grassroots civil grassroots civil service, research tax system grassroots civil service performance appraisal system, to improve the efficiency and motivation of civil servants wages, improve tax system service capabilities, improve tax enforcement image and the image of wages has important significance. However, the survey found that the current tax system of performance appraisal of civil servants there are still many problems to be solved, from a theoretical overview of performance appraisal, performance appraisal status quo tax system Liaocheng Based on this analysis, to carry out the following aspects Liaocheng reform process, such as the IRS examination study concludes how to improve grassroots tax department performance appraisal comments and suggestions. First, Liaocheng IRS, for example, describes the assessment of the content and objects, procedures and methods of analysis of the tax system of performance appraisal of civil servants status and existing problems. Secondly, combining the theory, the inherent requirements of the work and the tax system, the tax system proposed performance evaluation of junior civil servants improvement program. The overall objective of the IRS Liaocheng, department goals and individual goals linked to the assessment guidelines, the focus on performance evaluation of propaganda and mobilization and training of learning, the civil service examination results for each quarter are included in the annual work appraisal work, the importance of performance appraisal reasonable application of the results; principles on the assessment based on the principle fairness, openness, fairness, focus, correct guidance, performance incentives, to encourage innovative principles, the overall interaction, the principles of teamwork; object in the assessment focuses on the quality and content assessment, job breakthroughs and innovation, working with several key aspects of the implementation of cooperation, such as sudden job; proposed design Liaocheng State Revenue performance appraisal system improvement program. Finally, the actual work, gives a perfect performance appraisal of civil servants grassroots IRS series of measures. Including a reasonable set of assessment indicators, good and effective qualitative and quantitative assessment of the link; improve system security, performance appraisal system to ensure efficient operation; increase the use of evaluation results, performance appraisal effectiveness really play. Fully mobilize the enthusiasm of civil servants working to maximize the potential of mining the civil service. Keywords: performance evaluation, incentives, civil servants, tax department河北工业大学硕士学位报告 III 目 录 第一章 引 言............................................................................................................................. 1 1.1 研究背景 ............................................................................................................................... 1 1.2 研究的目的和意义 .............................................................................................................. 1 1.3 研究方法 ............................................................................................................................... 2 1.4 研究的主要内容................................................................................................................... 3 第二章 绩效考核理论概述...................................................................................................... 5 2.1 绩效与绩效考核................................................................................................................... 5 2.1.1 绩效............................................................................................................................ 5 2.1.2 绩效考核.................................................................................................................... 5 2. 2 绩效考核的目标.................................................................................................................. 6 2. 3 绩效考核的作用.................................................................................................................. 6 2. 4 绩效考核的方法.................................................................................................................. 7 2. 5 国内外基层公务员绩效考核研究..................................................................................... 7 2.5.1 国外基层公务员绩效考核研究 .............................................................................. 8 2.5.2 国内基层公务员绩效考核研究 .............................................................................. 8 2.6 公务员绩效考核的相关理论.............................................................................................. 9 2.6.1 新公共服务理论 ....................................................................................................... 9 2.6.2 人力资本理论 ......................................................................................................... 10 2.6.3 系统论.......................................................................................................................11 2.6.4 控制论.......................................................................................................................11 第三章 基层国家税务局绩效考核的现状分析................................................................... 13 3.1 基层国税部门推行公务员绩效考核的分析................................................................... 13 3.1.1 个人考核的方式和内容......................................................................................... 13 3.1.2 部门的考核和方式................................................................................................. 13 3.1.3 日常考核和年度考核的比重分配 ........................................................................ 14 3.1.4 考核方法的改进 ..................................................................................................... 14 3.1.5 进一步完善内部的监督机制 ................................................................................ 14 3.2 基层国税部门绩效考核问题的分析 ...