摘要
摘要
随着经济社会不断发展，管理体制改革也在不断进行中，在“放管服”背景
下，政府部门绩效管理改革显得尤为重要。税务部门作为重要的国家经济管理组
织和行政执法部门，进一步提高行政效率是进行管理体制改革的重点。为推进政
府管理体制改革，提升基层税务部门工作效率，更好地服务经济社会发展和纳税
人，税务系统亟需改进现行绩效管理体系。
本文以 RY县税务局为研究对象，主要内容为分析基层税务部门在绩效管理
运行中存在的问题，通过重新设计绩效指标来建立可行的解决方案。本文首先采
用文献研究法，收集整理了大量相关研究结果，总结出国内外政府部门尤其是税
务部门绩效管理发展历程，以及平衡计分卡在税务部门的发展应用，为开展后续
研究奠定基础。同时分析对比关键绩效指标法、 360度绩效考核法、目标管理法
的概念和特征，发现平衡记分卡能够更好地兼顾长期目标和短期目标，确定选用
平衡计分卡开展对 RY县税务局的绩效管理研究。通过案例分析法、问卷调查法
详细了解了 RY县税务局的人员情况和现行绩效管理系统存在的问题，如考评指
标不够科学、考评体系不够完善，缺乏有效激励机制等问题；结合平衡计分卡方
法对 RY县税务局从财务、纳税人、内部流程、学习与成长四个维度开展可行性
分析，并依据战略目标重新优化设计绩效指标27条、同步开展权重分配设计和
考核计分方式设计。最后，为了强化新设计绩效管理体系，从全方位深化教育培
训、构建良好的沟通反馈机制、严格对考评过程考评结果监管、建立科学的
激励机制、加强信息技术支持五个方面提供保障。
关键词：绩效管理；税务部门；平衡计分卡
论文类型：应用类
选题来源：其他
I

ABSTRACT
ABSTRACT
With the continuous development of economy and society, the reform of
management system is also ongoing. Under the background of "release, management
and service", the reform of performance management of government departments is
particularly important. As an important national economic management organization
and administrative law enforcement department, tax departments further improve
administrative efficiency is the focus of management system reform. In order to
promote the reform of government management system, improve the work efficiency
of tax departments and better serve economic and social development and taxpayers,
the tax system urgently needs to improve the current performance management system.
This paper takes RY County tax bureau as the research object. The main content
is to analyze the problems existing in the operation of performance management of
tax departments, and establish feasible solutions by redesigning performance
indicators. Firstly, using the literature research method, this paper collects and arranges
a large number of relevant research results, summarizes the development process of
performance management of government departments at home and abroad, especially
the tax department, and the development and application of Balanced Scorecard in the
tax department, so as to lay the foundation for follow-up research. At the same time,
the concepts and characteristics of key performance indicator method, 360 degree
performance appraisal method and objective management method are analyzed and
compared. It is found that the balanced scorecard can better take into account long-
term objectives and short-term objectives. It is determined to select the Balanced
Scorecard to carry out the performance management research of RY County tax bureau.
Through case analysis and questionnaire survey, the personnel situation of RY County
tax bureau and the problems existing in the current performance management system
are understood in detail, such as unscientific evaluation indicators, imperfect
evaluation system, lack of effective incentive mechanism and so on; Combined with
the balanced scorecard method, this paper carries out the feasibility analysis of RY
County tax bureau from the four dimensions of finance, taxpayer, internal process,
learning and growth, re optimizes the design of 27 performance indicators according to
the strategic objectives, and synchronously carries out the design of weight distribution
and assessment scoring method. Finally, in order to strengthen the newly designed
II

ABSTRACT
performance management system, it provides guarantee from five aspects:
comprehensively deepening education and training, building a good communication
and feedback mechanism, strictly supervising the evaluation process and evaluation
results, establishing a scientific incentive mechanism and strengthening information
technology support.
KEY WORDS: Performance management; Tax department; Balanced Scorecard
Dissertation type: Applied Research
Subject source: Other Type
III
。。。以下略