国税机关作为国家重要的经济管理部门,肩负着为国聚财、为民收税、调节国民收入
分配、服务社会民生的重要职能,对国家的发展稳定和谐具有无与伦比的作用。LJ 县
国税局作为地方基层税收征收管理部门，近年来通过不断实践，已经初步建立了县局
的绩效管理制度，重点对财务管理、税源管理、征收管理、检查监督管理、行政建设、
干部队伍建设、纳税服务建设等进行考核，考核结果作为评选评优和晋职晋级的参考

该县局绩效管理制度的实施和运用，有效提高了队伍的工作绩效和组织绩效，基本保
障了基层税务部门的正常运行以及长远发展。然而，LJ 县国税局绩效管理仍然存在一
些问题，制约了工作效率的进一步提升。因此，有必有运用相关管理理论分析 LJ 县
国税局绩效管理存在的问题，并提出改进建议，为优化和提升 LJ 县国税局绩效管理
体系、人员管理水平、员工积极性提供理论支持

以 LJ 县国税局为主要研究对象，主要运用理论结合实际以及理论分析法、资料
收集法作为研究方法，以绩效考核理论为基础,结合政府管理理论和平衡记分卡理论，
通过研究绩效考核的基本定义和相关理论，以 LJ 县国税系统近几年在绩效管理方面
所做的一些有益探索和取得的成果作为依据,参考国内外绩效管理的研究，发现基层
税务部门在绩效管理上存在目标责任不够明确、指标设计不够标准、考核结果不够真
实、结果应用不够健全等问题，究其主要原因有基层税务局绩效管理未形成有机体系、
指标设计不合理、地方政府过多干预、人员能力有所欠缺、管理者认识偏差等，在此
基础上，提出了改进 LJ 县国税系统现行绩效管理的可行性建议，包括明确目标责任、
制定科学合理绩效指标、加强绩效考核监督、合理运用绩效考核结果。希望在此基础
上提升 LJ 县国税局的纳税服务水平，提升整体工作效率，服务税收事业

关键词：LJ 县国税局；绩效管理；绩效考核；基层税务东北石油大学 MBA 学位论文
III
Research on the LJ County Tax Bureau internal performance
management
ABSTRACT
Entering the modern society with rapid development, the pursuit of management
performance improvement has become a part of all walks of life in the process of
organization and management style, and also an important part of the development strategy
of the organization that cannot be replaced.LJ County National Taxation Bureau as a local
grass-roots tax collection management department, in recent years through continuous
practice, has initially established the county&39;s performance management system, focusing
on financial management, tax management, collection management, inspection supervision
and management, administrative construction,Tax services construction and other
assessment, assessment results as a selection of evaluation and promotion of the promotion
of reference. The implementation and application of the performance management system
of the county bureau effectively improve the performance and organizational performance
of the team, which basically protects the normal operation and long-term development of
the tax authorities at the grassroots level. However, LJ County Tax Bureau performance
management still has some problems that constrain the further improvement of work
efficiency. Therefore, it is necessary to use the relevant management theory to analyze the
existing problems in the performance management of LJ County Tax Bureau and put
forward suggestions for improvement, and provide theoretical support for optimizing and
enhancing the performance management system, personnel management level and
employee enthusiasm of LJ County Tax Bureau.
Taking LJ county as the main research object, this paper mainly holds the theory of
practical and theoretical analysis and data collection as the research methods. Based on the
theory of performance appraisal, combining the theory of government management and the
balanced scorecard theory, through the study of the basic definition and performance
evaluation related theory, LJ county national tax system in the aspect of performance
management in recent years has done some beneficial exploration and achievements as the
basis. Referring to the study of performance management at home and abroad. it is found
that the grass-roots tax department exists in the performance management goal
responsibility is not clear; personnel structure is unreasonable; index design is not standard,
and other problems like human disturbance in the assessment results and absence of东北石油大学 MBA 学位论文
IV
incentive system problems. Its main reasons are that the grass-roots tax performance
management did not form an organic system and the index design is not reasonable.
Besides, local governments presents too much intervention. This paper puts forward
feasible suggestion on improving LJ county national tax system, the current performance
management system, including higher emphasis on clear objectives, establishing the
performance appraisal system in conformity with the characteristics, reasonable
establishing key indicators, and making reasonable use of performance appraisal results. It
is hoped that LJ County its tax service level would improve, better serving the overall
working efficiency and tax.
Key Words: LJ County Tax Bureau;Performance Management;Performance Appraisal;
Basic Taxation目 录
V
目 录
学位论文独创性声明......I
学位论文使用授权声明..I
摘要.... II
ABSTRACT.....III
目 录....V
第 1 章 绪 论...1
1.1 研究背景及目的与意义...........1
1.1.1 研究背景..........1
1.1.2 研究目的与意义..........2
1.2 国内外研究述评..........3
1.2.1 国外研究现状..3
1.2.2 国内研究现状.4
1.2.3 国内外研究评价.........5
1.3 主要研究内容及方法..5
1.3.1.主要研究内容.5
1.3.2 主要研究方法..6
1.4 技术路线..........7
第 2 章 绩效管理研究的相关理论.......8
2.1 绩效与绩效管理..........8
2.1.1
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