I 摘要 国家税务总局以2014年为绩效管理元年，在全国税务部门中实施为期三年的 绩效管理改革，以期推动税收工作质量的全面提升。D县税务局作为成都市税务 局的下属单位，也进行了绩效管理改革。但从结果来看，D县税务局在2016年和 2017年分别排名第20名和第17名，绩效管理水平依然比较低下。在科学化管理 的当下，单位领导高度重视绩效管理工作，故而，本文以D县税务局为研究对象， 在国地税合并和全国税务部门继续深化绩效管理改革的大背景下，以政府绩效管 理相关内容作为理论指导，研究分析D县税务局在绩效管理中存在的问题及原因， 探索提出相应的对策建议，借以完善D县税务局绩效管理体系，推动单位税收工 作质量更进一步提高。 本文首先对有关政府绩效管理的相关国内外文献和基础理论进行梳理，其次 对D县税务局的基本信息进行分析，并在此基础上分析D县税务局绩效管理的现 状、问题以及原因。最后，借鉴国内外税务部门绩效管理的先进经验，提出提升D 县税务局绩效管理水平的具体对策建议。 通过研究发现，D县税务局的绩效管理工作在绩效考核指标设置、员工对绩 效考核的了解度、沟通和反馈、绩效考核结果应用等方面存在问题，通过原因分 析，本文从绩效考核指标设置、员工绩效管理意识和能力、绩效沟通和反馈、信 息化平台建设、考评机制、考核结果应用等方面提出具体对策建议，对D县税务 局进一步完善绩效考核体系具有重要参考价值，对其他基层税务局绩效管理工作 具有借鉴意义。 关键词：D县税务局，绩效管理，经验与启示，对策建议 ABSTRACT II ABSTRACT In 2014, as first year of performance management, the state administration taxation implement three years of performance management reform in the tax authorities, in order to promote performance management work quality comprehensive improvement. D county tax bureau as the tax department of Chengdu has carried out the reformation of performance management. But, judging from the results of the reform, D county tax bureau was ranked no.20 and 17 in 2016 and 2017, performance management level is still low. In the scientific management present, unit leadership attaches great importance to the performance management work. So, this paper takes D county tax bureau as the research object, under the background of land tax and national tax department performance management reform，as government performance management related content theoretical guidance, research and analysis D county tax bureau existing problems in performance management and reasons，put forward corresponding countermeasures and suggestions, so as to improve D county revenue performance management system, further improves unit tax work quality. This paper combs government performance management theory based on the related literature at home and abroad, next to analyze basic information of D county tax bureau, and analyze present situation, problems and cause of D county tax bureau performance management. Finally, reference advanced performance management experience of tax authorities at home and abroad, put forward specific countermeasures and suggestions to improve D county tax bureau performance management level. Study found that D county tax bureau exist problems in setting evaluation index, knowing about performance appraisal, communication and feedback, performance appraisal results. Through the reason analysis, this paper put forward countermeasures and suggestions from setting target with reality of grass-roots work, strengthening employee performance management consciousness and ability, performance communication, feedback, and complaints mechanism, enhancing information platform level, establishing fair and just evaluation mechanism, perfecting assessment results of application mechanism. It has important reference value to further improve D county tax bureau performance appraisal system, and significance reference to other grass-roots tax performance management work . ABSTRACT III Keywords: D county tax bureau, Performance management, Experience and enlightenment, Countermeasures and suggestions 目录 IV 目 录 第一章 绪论 .................................................................................................................... 1 1.1 研究背景和意义 ................................................................................................ 1 1.1.1 研究背景 ................................................................................................ 1 1.1.2 研究意义 ................................................................................................ 2 1.2 研究思路和方法 ................................................................................................ 3 1.2.1 研究思路 ................................................................................................ 3 1.2.2 研究方法 ................................................................................................ 3 1.3 研究内容 ............................................................................................................ 3 第二章 文献综述 ............................................................................................................ 5 2.1 相关概念 ............................................................................................................ 5 2.1.1 绩效 ........................................................................................................ 5 2.1.2 绩效考核 ................................................................................................ 5 2.1.3 绩效管理 ................................................................................................ 6 2.1.4 政府绩效管理 ........................................................................................ 6 2.2 理论基础 ............................................................................................................ 7 2.2.1 新公共管理理论 .................................................................................... 7 2.2.2 绩效管理的流程 .................................................................................... 8 2.2.3 绩效管理的方法 .................................................................................. 10 2.2.4 理论小结 ............................................................................................... 11 2.3 政府绩效管理实务研究综述 ........................................................................... 11 2.3.1 国外实务研究综述 ............................................................................... 11 2.3.2 国内实务研究综述 .............................................................................. 12 2.3.3 研究述评 .............................................................................................. 14 第三章 D县税务局绩效管理体系现状分析 .............................................................. 15 3.1 D县税务局概况 .............................................................................................. 15 3.2 D县税务局绩效管理现状 .............................................................................. 15 3.2.1 现有绩效管理体系分析 ...................................................................... 15 3.2.2 调研结果分析 ...................................................................................... 19 3.3 D县税务局绩效管理存在的问题 .................................................................. 24 3.3.1 绩效考核指标设置不合理 .................................................................. 24 目录 V 3.3.2 员工对绩效考核了解度不够 .............................................................. 25 3.3.3 沟通和反馈效果欠佳 .......................................................................... 25 3.3.4 绩效考核结果缺乏公正性 .................................................................. 25 3.3.5 绩效考核结果应用程度不够 .............................................................. 26 3.4 D县税务局绩效管理问题存在的原因 .......................................................... 26 3.4.1 未建立适应自身发展的绩效考核指标 .............................................. 26 3.4.2 未进行绩效考核知识培训 .................................................................. 27 3.4.3 对员工利益诉求重视度不够 .............................................................. 27 3.4.4 配套设施和人员欠缺 ..........