绩效管理是政府创新管理方式，优化资源配置，提高政府效能的有效方法。税 务部门作为政府的一个组成部门和税收执法机构，实施绩效管理，是党的十九大做 出的重要部署，在全国税务系统实行统一的税收绩效管理系统 3 年的大背景下，本 文重点研究基于 KPI 的基层税务机关的绩效指标体系优化，以 A 市地方税务局绩效 指标体系为例，从基层税务机关的工作实际出发，介绍了 A 市地方税务局绩效指标 体系的基本情况，通过问卷调查的方式具体分析了 A 市地方税务局现行绩效指标体 系存在的问题、并提出了基于 KPI 的创新性优化方案，从而探索基层税务机关绩效 指标体系的优化方法和路径。 本文首先简要介绍了选题背景以及研究意义、即在新时代中国经济高速发展的 大背景下，对 A 市地方税务局绩效指标体系的优化建议，然后对绩效指标体系的国 内外研究进行了综述、阐述了研究的思路和方法等。其次，叙述了政府部门绩效管 理的理论依据和现实发展。再次，简要介绍了 KPI 理论及其应用。并具体分析了 A 市地方税务局绩效指标体系存在的问题及原因。最后提出了基于 KPI 理论对 A 市绩 效管理体系的优化建议及方案，以组织使命和战略目标为基础，提取关键成功因素 如组织财政收入、优化纳税服务等，从而确定 KPI 关键绩效指标及权重，在此基础 上构建 A 市地方税务局的 KPI 绩效指标体系，以期为 A 市地方税务局绩效管理体系 优化乃至税务系统的绩效指标体系的优化和发展提供有力借鉴。 关键词：地方税务局；绩效指标体系；关键绩效指标I ABSTRACT Performance management is an effective way to innovate management mode, to optimize the allocation of resource and to improve governmental efficiency for the government .As a part of the government and tax law enforcement agencies, the implementation of performance management is an important arrangement made by the 19th National Congress of the Communist Party of China. Under the background of the implementation of a unified tax performance management system in the national tax system for three years, this paper focuses on researching the optimization of the performance index system that based on KPI for grass-roots tax authorities. Taking the performance index system of A City local tax bureau as an example, this paper introduces the basic situation of the performance index system of A City local tax bureau based on the actual work of grass-roots tax authorities. Through the way of questionnaire survey, this paper specifically analyses the problems existing in the current performance index system of A City local tax bureau, and puts forward innovative optimization scheme based on KPI. On this basis, the KPI performance index system of A City local tax bureau is constructed, so as to explore the optimization methods and paths of the performance index system of grass-roots tax authorities. Firstly, this paper briefly introduces the background of the topic and the significance of the research, that is, under the background of the rapid development of China's economy in the new era, it puts forward some suggestions on the optimization of the performance index system of A City local tax bureau.Then it summarizes the domestic and foreign research on the performance indicator system, and elaborates the ideas and methods of the research and so on. Secondly, it describes the theoretical basis and realistic development of performance management in government departments.Thirdly, it briefly introduces the KPI theory and its application, and specifically analyses the problems and reasons of the performance index system of A City local tax bureau. Finally, based on the KPI theory, the paper puts forward suggestions and proposals for optimizing the performance management system of A city. On the basis of organizational mission and strategic objectives, we can extract the key success factors,such as organizational financial revenue and tax service , and so on, so as to determine KPI key performance and weights. On this basis, the KPI performance index system of A City local tax bureau is constructed, in order to provide a strong reference for the optimization andII development of the performance management system of A City local tax bureau and even the performance index system of the tax system. KEYWORDS: Local Tax Bureau; performance indicator system; key performance indicator1 目 录 第一章 绪论 ................................................ 1 第一节 选题背景和意义 ................................................1 一、选题背景........................................................1 二、研究意义........................................................1 第二节 国内外研究现状 ................................................2 一、国外研究现状....................................................2 二、国内研究现状....................................................3 第三节 研究思路和研究方法 ............................................4 一、研究思路........................................................4 二、研究方法........................................................6 第四节 本文可能的创新点 ..............................................6 第二章 相关理论.............................................8 第一节 绩效管理相关理论 ..............................................8 一、绩效............................................................8 二、绩效管理的基本理论..............................................8 第二节 KPI 相关理论 ..................................................9 一、KPI 含义 ........................................................9 二、KPI 指标体系设计的原则 ..........................................9 第三章 A 市地方税务局绩效指标体系情况 ......................12 第一节 A 市地方税务局的情况简介 .....................................12 一、A 市地方税务局基本情况 .........................................12 二、A 市地方税务局部分科室主要职责 .................................12 第二节 绩效指标体系运行情况 .........................................14 一、A 市地方税务局绩效管理发展历程 .................................14 二、A 市地方税务局绩效指标体系现状 .................................15 第四章 A 市地方税务局绩效指标体系存在问题及原因分析 ........20 第一节 A 市地方税务局绩效指标体系存在问题 ...........................20 一、绩效管理认知程度不高...........................................20 二、战略目标设置不合理.............................................20 三、指标设置不科学.................................................22 四、绩效指标未设计权重.............................................202 五、未设立明确的个人绩效指标 ...................................... 20 第二节 A 市地方税务局绩效指标体系存在问题原因剖析................... 25 一、对绩效指标体系的重要性认识不足 ................................ 25 二、绩效指标缺乏关键性和导向性 ................................ 26 三、绩效指标体系缺乏科学性 ........................................ 26 第五章 A 市地方税务局绩效指标体系优化建议 ..................27 第一节 A 市地方税务局实施 KPI 的基础................................. 27 一、A 市地方税务局有明确的组织使命................................. 27 二、A 市地方税务局有强大的信息技术支撑............................. 27 三、A 市地方税务局的组织结构优势................................... 27 第二节 A 市地方税务局 KPI 指标的构建................................. 27 一、A 市地税局指标体系的确定....................................... 27 二、A 市地方税务局 KPI 指标的确定................................... 28 三、权重的设置 .................................................... 30 第三节 A 市地方税务局机关科室 KPI 指标的构建......................... 31 一、市局机关科室共性 KPI 体系设计 .................................. 31 二、市局机关科室个性 KPI 指标设计 .................................. 32 第四节 个人绩效指标优化 ............................................ 34 第六章 结论................................................37