Southwest University of Science and Technology
Master Degree Thesis
Research on the Performance Evaluation of M City
Municipal Office, SAT
Grade: 2015
Candidate: Qian Mingming
Academic Degree Applied for: Master Degree
Speciality: Business Administration（MBA）
Supervisor: Prof. Huang Yanlin
Guest Supervisor: Prof. Hu Jia
June 16,2018
西南科技大学硕士研究生学位论文 第I页
摘 要
近年来，随着税收现代化的不断发展，税务机关绩效受关注程度越来越高，
开展科学而专业的绩效评价，对提升税收工作效率、实现国税系统职能尤为重要
M市国税系统目前所实行的绩效评价更多的是注重效果评价、组织评价，而
忽略了相关单位的经济性和效率性。本文从组织投入、产出的角度，通过文献阅
读、实地调研、资料收集、定性分析和定量分析相结合，构建了基于DEA的绩效
评价指标体系，运用DEA方法对M市国税系统11个基层税务机关的绩效进行了实
证研究。论文对M市国税系统现有绩效评价体系进行了较全面深入的调查研究，
重点针对2016年数据，对M市国税系统11个基层税务机关的绩效情况进行了评
价分析。此外，本文探索性地将DEA评价结果与M市国税系统现有绩效评价体系
的考评结果进行了比较分析，结合地方经济发展水平、组织规模、人才素养、人
员结构、资源优势等因素探讨各基层税务机关组织效率水平的差异。研究结果表
明，M市国税系统中游仙局、高新局、经开局、平武局等基层单位已达到DEA有
效，已达到DEA有效的基层单位，有一定的投入就会带来相应的产出。未达到DEA
有效的基层单位，需要不断合理配置和使用资源、创新技术等方式促进单位组织
效率的提高。游仙局、安州局、高新局等单位DEA评价结果和现有绩效评价体系
评价结果基本一致；涪城局、三台局、北川局等DEA评价结果低于现有绩效评价
体系评价结果；经开局、盐亭局、平武局等DEA评价结果高于现有绩效评价体系
评价结果。本课题的研究尝试发现组织管理中的薄弱环节，促进其针对性的改善
管理，提高综合水平。该研究为基层税务机关的绩效改进提供了决策依据，有利
于税务机关进一步发挥税收职能作用，实现“为国聚财，为民收税”的工作宗旨
关键词：M市国税系统；绩效评价；数据包络分析
西南科技大学硕士研究生学位论文 第II页
Abstract
In recent years, with the continuous development of taxation modernization, tax
authorities have become more and more concerned about performance, and conducting
scientific and professional performance evaluation is particularly important for
improving the efficiency of taxation work and fulfilling the functions of the national
taxation system.
The current performance evaluation of the M city tax system focuses more on
effect evaluation and organizational evaluation, while neglecting the economy and
efficiency of the relevant units. From the perspective of organizational input and output,
this paper combines the literature reading, field research, data collection, qualitative
analysis, and quantitative analysis to construct a performance evaluation index system
based on DEA. Apply the DEA method to the analysis of 11 basic units in the M city
tax system. Institutional performance has been empirically studied. The paper conducts
a comprehensive and in-depth investigation and analysis of the existing performance
evaluation system of the M city tax system, focusing on the data of 2016, and
evaluating the performance of the 11 grass-roots taxation agencies of the M-city tax
system. In addition, this article explorative compares the evaluation results of DEA
with the evaluation results of the existing performance evaluation system of the
M-national taxation system, and discusses each grass-roots level by combining factors
such as the level of local economic development, organization scale, talent literacy,
personnel structure, and resource advantages to discuss the differences in the level of
efficiency of the tax authorities. The research results show that the grassroots units in
the M-national taxation system, such as the immortality bureau, high-tech bureau,
economic development bureau, and Pingwu bureau, have already achieved DEA
effectiveness and have reached the DEA effective grass-roots unit. A certain amount of
input will bring corresponding output. Failure to achieve a DEA effective grass-roots
unit requires continuous and rational allocation and use of resources, innovative。。。。。。