绩效管理是提升单位活力和竞争力的一种重要而有效的管理手段，是我国政府 进行行政改革的重要内容。当前，税制改革不断深入，国家税务部门绩 效管理中存 在的问题也逐渐显现，税务部门推行的多是比较陈旧的绩效管理理念，与现代管理 存在较大的差异，无法对职工起到良好的激励和促进作用。因此，探索新时期基层 税务部门绩效管理问题的解决方案就显得尤为必要。 本文以石楼县税务局为研究对象，首先，运用绩效管理和激励相关理论，系统 分析了石楼县税务部门实施绩效管理的整体情 况，并从基本情况、机构设置、人员 结构等方面入手，梳理了石楼县税务部门绩效管理的现状。其次，运用问卷调查方 法并结合石楼县绩效管理的现状，发现当前石楼县绩效管 理的突出问题表现为绩效 考核指标体系不科学、考评内容相对笼统，内容针对性不强且不易把握、考评措施 和方法粗放且不易操作、考评有失公平公正；分析了问题的成因主要 有岗位职责不 明晰，绩效目标不明确，以及考评指标体系有待健全或改善，绩效衡量不准确以及 绩效考评程序执行不严谨，绩效考评不规范。第三，针对石楼县税务局绩效管理 中 存在的问题及其原因分析提出了具体的绩效优化设计方案，主要包括：基于石楼县 绩效管理优化的顶层设计、绩效管理组织体系的优化研究以及绩效管理指标的优化 研究，从 绩效管理考核指标体系、权重、评价标准、评价方法以及结果应用来对石 楼县的绩效管理考核体系进行优化。最后，根据石楼县绩效优化方案，提出实施建 议，主要包括通过加 强绩效管理的组织文化建设以及融合税务系统的核心价值观来 不断强化绩效管理理念，注重绩效辅导、强化节点管控以及日常监管来加强绩效辅 导与监管，并在实施优化方案时 注意强化激励机制的建设和加快组织绩效与个人绩 效相结合。 关键词 石楼县税务局；绩效；绩效管理；绩效优化 III Abstract Performance management is an important and effective management means to enhance the vitality and competitiveness of the unit and an important content of the administrative reform of our government. In China, as an important administrative department directly under the central government, the performance management of the national tax department has been widely concerned by all walks of life. At present, with the continuous deepening of tax reform, the problems existing in the performance management of national tax departments are also gradually emerging. The tax departments mostly carry out the old performance management concept, which is quite different from modern management, and cannot play a good role in motivating and promoting employees. Therefore, it is particularly necessary to explore solutions to the performance management problems of grassroots tax departments in the new era. This paper takes the tax bureau of Shilou county as the research object. Through literature research, questionnaire survey, case analysis and other research methods, this paper explores the related problems of the performance management of grass-roots tax departments. Firstly, the performance management and incentive related theories are applied to systematically analyze the overall situation of the implementation of performance management by the tax department of Shilou county, and the current situation of the performance management of the tax department of Shilou county is sorted out from the basic situation, organization setting, personnel structure and other aspects. Secondly, using the questionnaire survey method and combining the current situation of performance management in Shilou County, it finds that the outstanding problems of performance management in Shilou County including the index system of performance evaluation is not scientific, the content of evaluation is relatively general, the content is not specific and not easy to grasp, the evaluation measures and methods are extensive and not easy to operate, and the evaluation is unfair. The main causes of the problem are unclear responsibilities, unclear performance objectives, and the evaluation index system needs to be improved or improved, inaccurate performance measurement, imprecise implementation of performance evaluation procedures, and non-standard performance evaluation. Thirdly, aiming at the problems existing in the performance management of Shilou County Taxation Bureau and the analysis of their causes, this paper puts forward IV specific performance optimization design schemes, which mainly include: top-level design based on the optimization of performance management in Shilou County, optimization of performance management organizational system and optimization of performance management indicators. Standard system, weight, evaluation criteria, evaluation methods and application of results are used to optimize the performance management evaluation system of Shilou County. Finally, according to Shilou County's performance optimization plan, the implementation suggestions are put forward, including strengthening the organizational culture construction of performance management and integrating the core values of the tax system to continuously strengthen the concept of performance management, focusing on performance guidance, strengthening node management and daily supervision to strengthen performance guidance and supervision, and When implementing the optimization scheme, we should pay attention to strengthening the construction of incentive mechanism and speeding up the combination of organizational performance and personal performance. Key words Shilou County Taxation Bureau; Performance management; Performance; Optimization V 目 录 摘要 ········ I Abstract ····· III 第1章 绪 论 ·············· 1 1.1 研究背景与研究意义 ···· ············ 1 1.1.1 研究背景 ······· 1 1.1.2 研究意义 ······· 2 1.2 国内外研究现状与趋势 ············· 3 1.2.1 国内研 究现状与趋势 ·········· 3 1.2.2 国外研究现状与趋势 ·········· 5 1.3 主要研究内容 ······· 7 1.4 研究方法 ············· 8 1.5 技术路线 ············· 8 1.6 创新点 ················ 9 第2章 相关理论基础及概念界定 ······· 11 2.1 相关概念界定 · ····· 11 2.1.1 绩效 ············ 11 2.1.2 绩效管理的基本理论 ········· 11 2.1.3 税务部门及税务部门绩效管理 ············ ··· 11 2.2 绩效管理常用理论与方法 ········· 12 2.2.1 激励理论 ······ 12 2.2.2 描述法 ········· 12 2.2.3 目标绩效考核法 ····· ·········· 12 2.2.4 层次分析法 ··· 13 2.3 启示与借鉴 ········· 13 2.4 本章小结 ············ 14 第3章 石楼县税务局绩效管理现 状及问题分析 ······· 15 3.1 石楼县税务局概况 15 3.1.1 石楼县税务局组织机构 ······ 15 3.1.2 石楼县税务局人员特点 ······ 16 3.2 石楼县税务局 绩效管理分析 ······ 17 3.2.1 石楼县税务局绩效管理的思路及方法 ······ 17 VI 3.2.2 石楼县税务局绩效管理的特点 ··············· 19 3.2.3 石楼县税务局绩效管理的效果 ··············· 20 3.3 石楼县税务局绩效管理存在的问题及原因 ······ 21 3.3.1 石楼县税务局绩效管理存在的 问题 ········· 21 3.3.2 石楼县税务局绩效管理问题的原因分析 ··· 26 3.4 本章小结 ············ 27 第4章 石楼县税务局绩效管理优化方案设计 ·········· 29 4.1 绩效管理优化的顶层设计 ········· 29 4.1.1 绩效管理顶层设计 ············ 29 4.1.2 绩效管理优化的原则 ···· ····· 29 4.1.3 绩效管理优化的目标 ········· 30 4.2 绩效管理组织体系优化研究 ······ 30 4.2.1 成立专属权威领导机构 ······ 30 4.2.2 各 层领导高度重视 ············ 31 4.2.3 打造专业绩效管理团队 ······ 31 4.2.4 搭建有力的信息化管理平台 31 4.3 绩效管理指标优化设计 ······ ······ 32 4.3.1 绩效管理指标选取原则 ······ 32 4.3.2 绩效管理指标内容 ············ 32 4.3.3 绩效考核指标权重 ············ 35 4.4 绩效管理考核优化研究 ············ 40 4.4.1 绩效考核程序的优化 ········· 40 4.4.2 绩效考核结果的计算 ········· 40 4.5 绩 效管理结果应用的优化 ········· 41 4.5.1 绩效激励 ······ 41 4.5.2 绩效反馈 ······ 41 4.5.3 绩效分