绩效考核一方面能检验和评价职工工作的现状,另一方面能起到改善和提高 工作效率的作用2010年,国家税务总局提出/纳税服务和税收征管是税务部 门的核心业务0,首次明确了纳税服务的极端重要性如何去围绕税务局的核心 业务实现国税事业的健康发展,对于如何开展好税务部门的绩效考核从理论到方 案设计等提出了新的要求 本文首先阐述了政府绩效考核理论及国外现状,如绩效考核!平衡计分卡 (BsC)理论等,美国!澳大利亚等国外税收绩校考核理论和实践经验其次着 重深入分析了天祝县国税局绩效考核现状,集中探讨绩效考核中存在的突出问 题,比如没能将纳税服务与税收征管这两个核心业务放在考核的主要方面上!考 核主体过于单一!考核内容不全面不平衡!考核标准笼统!考核结果等级过少! 考核方法过于绝对化最后结合天祝县国税局绩效考核的实际情况,提出了既具 有针对性!可操作性又具有普遍性的改进方案,如:树立/顾客至上,服务为本0 的现代管理理念!充分关注纳税人满意程度考核!考核主体的确定)引入360 度考核!将/KPI0概念引入国税机关绩效体系的设定中!考核内容上注重平衡 考核!绩效考核指标量化!促进考核主体与被考核者之间的信息互动!积极推进 信息化建设和标准化管理!运用模糊数学原理完善绩效考核结果的评估!构建税 务机构工作绩效考核制度循环系统!构建合理的绩效考核指标等 关键词:绩效考核,思路,方案设计,国税局MPA学位论文作者:李得胜天祝县国税局绩效考核对策研究及方案设计 ABSTRACT PerformaneeevaluationontheonehandtheworkofinsPeetionandevaluationofthestatus ofworkers,ontheotherhandeanPlaytoimProveandenhaneetheroleofefficieney.2010,the StateAdministrationofTaxationProPosed0taxsepdcesandtaxeollection15thetaxd叩artment,s eorebusiness,thefirstelearthecritiealimPortaneeofthetaxsep万ee,Howtofocusontheeore businessoftheInlandRevenueDePartmenttoaehievethehealthydeveloPmentofnationaltax, thetaxauthoritiesonhowtoeanyoutaPeribrmaneeevaluationfromtheorytodesignandPut forvvardne丫vdemands. ThisPaperdeseribesthetheoryandPeribrmaneeevaluationofforelgngovernrnentstatus, suchasPeribrmaneeapPraisal,theBalaneedSeorecard(BSC)thcory,theUnitedStates,Anstralia andotherforeigntaxschoolassessmentresultsforthetheoryandPraetiealexPerienee.Secondly, focusd印thanalysisofIRSPeri七nnaneeaPPraisalTian幼uCountysituation,foeusonthe PedbrmaneeapPraisaloftheoutstandingProblems,suehasnotabletotaxsep万eesandtax eolleetiononthesetwoeorebusinessesonthemainasPeetsofevaluation,assessmentofthemain oversimPlified,assessmenteontentandeomPletebalanee,generalassessmenteriteria,assessment resultlevel15toosmall,assessmentmethodsaretooabsolute.Finall丫theIRSTianzhuCounty,the actualsituationofPeribrmaneeevaluation15Presentedwithbothtargetedanduniversal oPeretionalllnProvernentProgram.Suchas:establisha0eustomerfirst,S即万ee一OrientedeoneePt ofmodernmanagement,givefullattentiontothetaxPayersatisfaetionassessment,assessmentto determinethesubjeet一theintroduetionof360一degreeassessment,the0KPIintrodueesthe coneePtofsettingnationaltaxanthoritiesinthePedbrmancesystem,balaneeofcontent一Oriented evaluationassessment,quantitativeindieatorsofPeribrmaneeaPPraisal,Promotionandassessment ofthemaininformationtobeinteraetionbetweentheassessment,andactivelyPromotethe informationteehnologyandstandardizedmanagement,theuseoffiJZZymathematiealtheory 诵ProvethePe川brmanceapPraisalevahiationoftheresults,buildthetaxagencyPedbrmanee aPPraisalsystemcirculatorysystem,toeonstruetareasonablePeri七rmaneeevaluationindieators. KeyWbrds:Peri七rmanceAssessment,Ideas,Design,StateAdministrationofTaxation II 乙MPA学位论文作者:李得胜天祝县国税局绩效考核对策研究及方案设计 目录 一!绪论.....................................................l (一)研究背景.........................................1 (二)研究的目的与意义.........................................l (三)论文的研究内容!方法与框架安排...........................2 二!绩效考核相关理论!国外现状..............................4 (一)绩效考核的基本理论.......................................4 (二)绩效考核理论在税务绩效考核中的应用.......................7 (三)国外税务绩效考核情况....................................n 三!天祝县国税局绩效考核现状及问题........................13 (一)天祝县国税局税务绩效考核的基本现状......................13 (二)天祝县国税局税务绩效考核存在的主要问题..................16 (三)天祝县国税局税务绩效考核问题分析........................19 四!天祝县国税局绩效考核思路及方案设计...................22 (一)税务绩效考核的目标......................................22 (二)税务绩效考核的原则......................................22 (三)税务绩效考核的思路及方案设计............................23 五!天祝县国税局绩效考核方案实施保障及方案评价..........34 (一)天祝县国税局绩效考核方案实施保障........................34 (二)天祝县国税局绩效考核方案的评价..........................36 六!结束语....................................................37