I 摘要 一套行之有效的绩效考核制度方案在政府自我管理中扮演着重要角色。作 为肩负组织财政收入、调控经济重任的税务部门，通过高效的绩效考核强化管理， 提高行政水平，落实各项税收政策是大势所趋。 我国税务系统绩效考核自2014年正式推行，从最初1.0版到现行7.0版， 经历了6年7版的不断推陈出新。经过各级税务部门的不断探索和共同努力，绩 效考核制度日趋完善，指标体系不断优化，成为税务部门带队伍、强征管的有力 抓手，为推进税收现代化提供了坚强保障。我国税务系统绩效考核的有益探索不 仅得到了国内专家的充分肯定，而且在国际上享有一定声誉。2018年世界银行 将其作为全球公共部门绩效管理先进案例向全球推介。2019年第一届“一带一 路”税收征管合作论坛上，中国税务绩效管理推行经验，受到与会各国税务同行 的一致称赞。 但是在基层税务部门管理实践中，特别是征管体制改革后，绩效考核依然面 临一些现实问题和短板。该项研究以Z县税务局为例，运用文献研究法、个案研 究法、问卷调查法、访谈法和实证研究法等方法，结合绩效考核理论，探索新征 管体制下基层税务部门绩效考核存在的不足，剖析问题原因，提出优化建议。 研究发现，新征管体制下Z县税务局绩效考核中存在机械承接上级指标、绩 效考核过程管理浮于表面、加分项对绩效考核结果影响较大、绩效考核评价体系 有待完善、绩效考核结果运用不够充分等问题。导致这些问题的原因是绩效考核 基础薄弱、现有体制限制自主设计绩效指标、功利主义导向影响绩效过程管理、 固有平均观念左右绩效考核结果、征管体制改革进程影响等。本文借鉴目标管理 法、关键绩效指标法和360度绩效评价法，从绩效考核方案设计、过程管理、结 果运用等层面提出优化建议。具体包括：立足税收主责主业，突出考核重点，合 理编制关键绩效指标、一般业绩指标和360度绩效评价指标，简化绩效指标体 系；创新利用数量行为矩阵模型，量化指标衡量标准；分类管理，优化绩效考核 评价体系。创新管理模式，规范过程监控。合理使用奖惩，落实结果运用。在完 善考核基础，健全沟通机制、申诉机制、问责机制等方面提供实施保障。以期为 基层税务部门优化绩效考核提供参考借鉴。 摘要 II 关键词：新征管体制；基层税务部门；绩效考核；优化 Abstract III Abstract A set of effective performance appraisal system scheme plays an important role in government self-management. As a tax department shouldering the resp onsibility of organizing financial revenue and regulating the economy, it is the general trend to strengthen management, improve administrative level and impl ement various tax policies through efficient performance appraisal. China's tax system performance appraisal has been officially implemented since 2014, from the original version 1.0 to the current version 7.0, after 6 ye ars and 7 editions of continuous innovation. Through the continuous exploratio n and joint efforts of tax departments at all levels, the performance appraisal s ystem is becoming more and more perfect, and the index system is constantly optimized, which has become a powerful grasp for tax departments to lead tea ms and strengthen collection and management, and provides a strong guarantee for promoting tax modernization. The beneficial exploration of performance app raisal of tax system in China has not only been fully affirmed by domestic ex perts, but also enjoys a certain reputation in the world. The World Bank intro duced it globally in 2018 as an advanced case of global public sector perform ance management. At the first “Belt and Road”” tax collection and management cooperation forum in 2019, China's experience in implementing tax performanc e management was unanimously praised by tax counterparts in participating co untries. However in the primary tax department management practice, especially af ter the reform of the collection and management system, the performance appr aisal still faces some practical problems and shortcomings. Taking Z county ta x bureau as an example, this study explores the shortcomings of the performan ce appraisal of the primary tax departments under the new collection and man agement system，analyzed the causes of the problems, and put forward optimiz ation Suggestions by adopting the methods of literature research, case study, q Abstract IV uestionnaire survey, interview and empirical research, combined with the perfor mance assessment theory, etc. The study found that under the new tax collection and management syste m, Z county tax bureau's performance appraisal has such problems as the indic ators of mechanical acceptance of superior, the performance appraisal process management is superficial, the additional points have a great impact on the per formance appraisal results, the evaluation system of performance appraisal need s to be perfected, and the performance appraisal results are not fully applied. The causes of these problems are the weak foundation of performance appraisa l, the restriction of independent design of performance indicators by the existin g system, utilitarianism-oriented influences performance process management, in herent average concept influences performance appraisal result, and the influenc e of the reform process of the collection and management system. This paper draws lessons from objective management method, key performance index meth od and 360-degree performance evaluation method, and puts forward some opti mization suggestions from the aspects of performance appraisal scheme design, process management, result application and so on. Specific include: based on t he main responsibility of tax, highlight the key points of assessment, reasonabl e compilation of key performance indicators, general performance indicators an d 360-degree performance evaluation indicators, simplify the system of perform ance indicators; innovative use of quantitative behavior matrix model, quantitati ve index measurement standards; classification management, optimizing Perform ance Appraisal Evaluation System. Innovate management mode, standardize pro cess monitoring. Use rewards and punishments reasonably and implement the r esults. To improve the assessment basis, improve the communication mechanis m, complaint mechanism, accountability mechanism and other aspects to provid e implementation protection. In order to provide reference for the basic tax de partment to optimize the performance appraisal. Key words: New administration system；Primary tax department; Performa nce appraisal; Optimize 目 录 V 目 录 摘要 .................................................... I Abstract ............................................... III 第一章 绪论 .............................................. 1 第一节 选题背景和意义 ........................................... 1 一 选题背景 ......................................................... 1 二 选题意义 ......................................................... 2 第二节 理论基础与文献综述 ....................................... 3 一 绩效考核理论 ..................................................... 3 二 国外文献述评 ..................................................... 4 三 国内文献述评 ..................................................... 5 第三节 研究思路及方法 ........................................... 6 一 研究思路 ......................................................... 6 二 研究方法 ......................................................... 7 第二章 新征管体制下Z县税务局绩效考核体系现状 ............ 8 第一节 新征管体制下Z县税务局基本情况 ........................... 8 一 Z县税务局简介 .................................................... 8 二 新征管体制下Z县税务局人员业务整合和组织重构 ...................... 8 三 新征管体制改革对Z县税务局绩效考核的影响 .......................... 9 第二节 新征管体制下Z县税务局绩效考核体系基本情况 ............... 9 一 新征管体制下Z县税务局绩效考核主要内容 ............................ 9 二 新征管体制下Z县税务局绩效考核实施过程 ........................... 11 三 新征管体制下Z县税务局绩效考核信息系统 ........................... 12 目 录 VI 第三节 新征管体制下Z县税务局绩效考核运用及成效 ................ 13 一 新征管体制下Z县税务局绩效考核结果运用 ........................... 13 二 新征管体制下Z县税务局绩效考核取得成效 ........................... 14 第三章 新征管体制下Z县税务局绩效考核问题及原因分析 ..... 16 第一节 新征管体制下Z县税务局绩效考核情况调查 .................. 16 一 调查准备及开