社会经济不断发展，公共部门作为市场经济活动的监督者、管理者和服务者，有许 多人力方面的问题亟待解决。税务部门是公共部门的重要组成部分，其人力资源管理模 式转型最为紧急。实践证明，现代人力资源管理理论适用于解决税务部门存在的人力资 源管理问题，MBA 学科相关知识的引入，将有助于为当前税务部门僵化的人力资源管 理模式注入新活力，提供解决问题的新思路。 本课题以泰安市泰山区税务局为例，对在当前社会发展态势下，如何优化基层税务 部门人力资源管理现状进行了探讨。通过总结当前国内外税务部门人力资源管理研究现 状，对相关理论综述进行梳理，借鉴国内外先进经验，得到相应的泰安市泰山区税务局 人力资源管理优化建议，并对其优化目标进行设定，提出详细的优化内容、实施步骤， 确保各项措施落到实处。由此实现系统内部人力资源进行新的梳理整合、有效管理，推 动其人力资源管理体制及模式的改革完善，提升人力资源价值性。 关 键 词：税务部门；人力资源管理；优化建议 研究类型：专题研究Subject：Study on the Optimization of Human Resource Management in Taishan Tax Bureau of Tai'an City Specialty：Master of BusinessAdministration Name：Liu Xin （Signature） Instructor：Li Yong Qing （Signature） ABSTRACT With the continuous development of social economy, the public sector, as the supervisor, manager and service provider of market economic activities, has many human resources problems to be solved urgently. Taxation department is an important part of the public sector, and the transformation of its human resources management mode is the most urgent. Practice has proved that modern human resource management theory is applicable to solve the problems of human resource management in tax department. The introduction of MBA knowledge will help inject new vitality into the current rigid human resource management model of tax department and provide new ideas for solving the problems. Taking Taishan Tax Bureau of Tai'an City as an example, this paper discusses how to optimize the current situation of human resource management in grass-roots tax departments under the current social development situation. By summarizing the current research status of human resources management in tax departments at home and abroad, combing the relevant theoretical summary, drawing on the advanced experience at home and abroad, we get the corresponding suggestions for human resources management optimization of Taishan Taxation Bureau in Tai'an City, and set its optimization objectives, put forward detailed optimization content and implementation steps to ensure the implementation of various measures. Thus, we can integrate and effectively manage the human resources within the system, promote the reform and perfection of the human resources management system and mode, enhance the value of human resources. Key words: Tax Department, Human Resources Management, Optimization Plan Thesis: Monographic Study目录 I 目录 1 绪论.........................................................................................................................................1 1.1 选题背景及研究意义......................................................................................................1 1.1.1 选题背景................................................................................................................... 1 1.1.2 研究意义................................................................................................................... 2 1.2 国内外研究现状..............................................................................................................2 1.2.1 国外研究现状........................................................................................................... 2 1.2.2 国内研究现状........................................................................................................... 5 1.2.3 研究评述................................................................................................................... 9 1.3 研究方案及研究路径....................................................................................................10 1.3.1 研究方法................................................................................................................. 10 1.3.2 研究内容................................................................................................................. 10 1.3.3 研究路径................................................................................................................. 11 2 税务部门人力资源管理理论综述.......................................................................................12 2.1 公共部门人力资源管理概述........................................................................................12 2.1.1 公共部门人力资源管理的含义及特征................................................................. 12 2.1.2 公共部门人力资源管理的发展趋势..................................................................... 13 2.2 税务部门人力资源管理概述........................................................................................14 2.2.1 税务部门人力资源管理的特点............................................................................. 14 2.2.2 税务部门人力资源管理的难点............................................................................. 15 2.3 税务部门人力资源管理相关理论基础........................................................................16 2.3.1 马斯洛需求层次理论............................................................................................. 16 2.3.2 高绩效工作系统理论............................................................................................. 16 2.3.3 “6W1H”法理论........................................................................................................17 2.4 小结................................................................................................................................18 3 泰安市泰山区税务局人力资源管理现状、问题及分析...................................................19 3.1 泰安市泰山区税务局人力资源管理现状....................................................................19 3.1.1 泰安市泰山区税务局简介..................................................................................... 19 3.1.2 泰安市泰山区税务局人力资源管理现状的“6W1H”分析...................................20 3.2 泰安市泰山区税务局人力资源管理存在问题............................................................22 3.2.1 人员岗位安排不匹配税收任务要求..................................................................... 22 3.2.2 学历结构现状低于专业化管理要求..................................................................... 23 3.2.3 人员老龄化严重..................................................................................................... 24目录 II 3.2.4 知识型员工缺乏..................................................................................................... 25 3.2.5 劳动关系管理不完善............................................................................................. 26 3.3 泰安市泰山区税务局人力资源管理原因分析............................................................26 3.3.1 战略人力资源管理缺位......................................................................................... 27 3.3.2 人力资源配置机制不合理..................................................................................... 27 3.3.3 人力资源培训开发机制不健全............................................................................. 27 3.3.4 绩效考核机制不完善............................................................................................. 28 3.3.5 激励机制成效不明显............................................................................................. 28 3.3.6 “复合型”人才培养不足...........................................................................................29 3.3.7 人力资源管理现代化建设不足............................................................................. 29 3.4 小结................................................................................................................................30 4 国内外税务部门人力资源管理经验和启示.......................................................................31 4.1 国外税务部门人力资源管理经验................................................................................31 4.1.1 战略制定及配置管理经验..................................................................................... 31 4.1.2 员工招募与选拔管理经验..................................................................................... 31 4.1.3 员工培训与开发管理经验..................................................................................... 32 4.1.4 绩效薪酬与激励管理经验..................................................................................... 33 4.1.5 数字化与信息化管理经验..................................................................................... 34 4.1.6 劳动关系优化管理经验......................................................................................... 34 4.2 国内税务部门人力资源管理经验................................................................................35 4.2.1 全国性经验借鉴..................................................................................................... 35 4.2.2 地方性经验借鉴..................................................................................................... 35 4.3 小结................................................................................................................................36 5 泰安市泰山区税务局人力资源管理优化建议...................................................................37 5.1 泰安市泰山区税务局人力资源管理优化目标............................................................37 5.1.1 发挥人力资源潜能................................................................................................. 37 5.1.2 优化人力资源配置................................................................................................. 37 5.1.3 合理控制人力成本................................................................................................. 38 5.1.4 完善相关规章制度................................................................................................. 38 5.2 泰安市泰山区税务局人力资源管理优化措施............................................................38 5.2.1 合理配置人力资源................................................................................................. 39 5.2.2 科学开展技能培训................................................................................................. 40 5.2.3 建立完备绩效机制................................................................................................. 41 5.2.4 构建科学激励机制................................................................................................. 44目录 III 5.2.5 加强劳动关系管理................................................................................................. 45 5.2.6 探索信息化管理..................................................................................................... 46 5.3 泰安市泰山区税务局人力资源管理优化实施步骤....................................................47 5.3.1 成立工作小组......................................................................................................... 47 5.3.2 收集相关信息......................................................................................................... 48 5.3.3 选取成员面谈......................................................................................................... 48 5.3.4 拟定工作内容......................................................................................................... 48 5.3.5 公示改进措施......................................................................................................... 48 5.3.6 方案落地开展......................................................................................................... 48 5.3.7 注意事后总结......................................................................................................... 49 5.4 小结................................................................................................................................49 6 泰安市泰山区税务局人力资源管理优化实施保障...........................................................50 6.1 完善领导组织架构........................................................................................................50 6.1.1 成立人力资源管理改革领导小组......................................................................... 50 6.1.2 提高人力资源管理部门业务能力......................................................................... 51 6.2 明确工作规划................................................................................................................51 6.2.1 确定优化内容......................................................................................................... 51 6.2.2 制定时间表............................................................................................................. 52 6.3 做好内部思想工作........................................................................................................52 6.3.1 提高全员思想认识................................................................................................. 52 6.3.2 争取内部广泛支持................................................................................................. 52 6.3.3 转变上层管理意识................................................................................................. 53 6.3.4 发挥“走动管理”效用..............................................................................................53 6.4 方案实施的其他保障....................................................................................................54 6.4.1 提供信息化保障..................................................................................................... 54 6.4.2 提供财务保障......................................................................................................... 54 7 结论与展望...........................................................................................................................55 致谢...........................................................................................................................................57