绩效评价是绩效管理的核心内容。随着十八届三中全会明确提出“推进政府 绩效管理工作，构建服务型政府”的要求，近几年来税务部门的改革进程不断推 进，现有的绩效评价体系已经无法满足各地方税务部门有效实施绩效管理的要 求。并且从全球范围来看，平衡计分卡理论在其他国家政府部门绩效评价与管理 中已经得到有效运用。在此背景下，如何更好地加强税务部门绩效评价改进与创 新，有效促进税务部门“全面绩效管理”的实施是摆在当前我国各地方税务部门 面前的重要问题。 本研究以平衡计分卡为基本框架，以政府绩效评价理论为理论基础，在税务 部门全面实施绩效管理的背景下，以绍兴市税务局为典型案例对平衡计分卡下地 方税务部门绩效评价改进问题进行研究。研究过程中，本文综合使用了文献研究 法、理论分析法、案例分析法、访谈调研法等多种研究方法。首先，本研究通过 文献研究对本文的相关概念进行界定，同时对本文的核心理论——平衡计分卡理 论进行系统介绍和分析，论述平衡计分卡在税务系统绩效评价中的适用性。其次， 结合我国税务系统绩效管理的沿革历史，对绍兴市税务局绩效评价情况进行简单 介绍，结合平衡计分卡理论对该局绩效评价存在的问题进行归纳总结。其三，根 据平衡计分卡基本理论，结合绍兴市税务局绩效管理的现实情况，完成绩效战略 目标分解和指标设定，同时利用层次分析法完成指标权重的确定。最后，对绍兴 市税务局利用平衡计分卡进行绩效评价的应用准备工作和要点进行总结和阐述。 随着我国经济的日益发展，税务部门的绩效评价水平亦日益受到社会关注， 因此，在税务部门建立一个完善、科学、高效的绩效评价体系，不仅能够不断提 升税务机关自身的工作效率，还能够调控宏观经济从而促进经济又好又快发展。 关键词，平衡计分卡，全面绩效管理，绩效评价，层次分析法 论文类型，案例分析浙江工业大学硕士学位论文 基于平衡计分卡的税务部门绩效评价体系改进研究——以绍兴市税务局为例 II RESEARCH ON IMPROVEMENT OF TAX DEPARTMENT PERFORMANCE EVALUATION SYSTEM UNDER BALANCED SCORE CARD ——TAKING SHAOXING TAXATION BUREAU AS AN EXAMPLE ABSTRACT Performance Evaluation is the core content of performance management. With the Third Plenary Session of the 18th CPC Central Committee clearly proposing promoting government performance management, building a service-oriented government and the reform of the taxation department in recent years, the existing performance evaluation system can no longer meet the requirements of local taxation departments to effectively implement performance management. From a global perspective, the balanced scorecard theory has been effectively used in the performance evaluation and management of government departments in other countries. In this context, strengthening the improvement and innovation of tax department performance evaluation and effectively promoting the implementation of “general performance management” of the taxation department are important issues in the current local taxation departments in China. This study takes the balanced scorecard as the basic framework, based on the government performance evaluation theory, and under the background of the full implementation of performance management by the taxation department, the Shaoxing City Taxation Bureau is a typical case to evaluate the performance of the local taxation department under the balanced scorecard. Improve the problem for research. In the research process, this paper uses a variety of research methods such as literature research method, theoretical analysis method, case analysis method, interview research method. Firstly, this study defines the related concepts of this paper through literature research. At the same time, it systematically analyzes and introduces the core theory of this paper, the balanced scorecard theory, and discusses the applicability of the balanced scorecard in the performance evaluation of tax system.浙江工业大学硕士学位论文 基于平衡计分卡的税务部门绩效评价体系改进研究——以绍兴市税务局为例 III Secondly, combined with the history of China's tax system performance management, this paper briefly introduces the performance evaluation of Shaoxing City Taxation Bureau, and summarizes the problems existing in the performance evaluation of the Bureau by the balanced scorecard theory. Thirdly, according to the basic theory of balanced scorecard, combined with the reality of performance management of Shaoxing Taxation Bureau, the performance strategy target decomposition and index setting are completed, and the analytic hierarchy process is used to determine the index weight. Finally, the application preparation work and key points of Shaoxing City Taxation Bureau using the balanced scorecard for performance evaluation are summarized and elaborated. With the development of China's economy, the performance evaluation level of the taxation department has been increasingly concerned by the society. Therefore, establishing a sound, scientific and efficient performance evaluation system in the taxation department can not only continuously improve the efficiency of the tax authorities themselves, but also Regulate the macro economy and promote the rapid and rapid development of the economy. KEY WORDS: Balanced scorecard; performance management; performance evaluation; analytic hierarchy process TYPE OF DISSERTATION: Case Study浙江工业大学硕士学位论文 基于平衡计分卡的税务部门绩效评价体系改进研究——以绍兴市税务局为例 IV 目 录 1 绪论..........................................................................................................1 1.1 背景与意义........................................................................................................ 1 1.1.1 研究背景.....................................................................................................1 1.1.2 研究意义.....................................................................................................2 1.2 研究现状回顾.................................................................................................... 2 1.2.1 政府部门绩效评价与管理.........................................................................2 1.2.2 平衡计分卡在绩效评价中应用.................................................................4 1.3 研究方案设计.................................................................................................... 5 1.3.1 研究思路与内容.........................................................................................5 1.3.2 研究方法.....................................................................................................6 2 税务部门绩效评价基本理论.................................................................9 2.1 绩效与绩效评价................................................................................................ 9 2.1.1 绩效内涵.....................................................................................................9 2.1.2 绩效评价与绩效管理关系.........................................................................9 2.1.3 绩效评价相关方法.....................................................................................9 2.2 地方税务部门绩效评价特征.......................................................................... 10 2.3 平衡计分卡与绩效评价.................................................................................. 11 2.3.1 平衡计分卡理论介绍...............................................................................11 2.3.2 平衡计分卡的绩效评价步骤...................................................................13 2.3.3 平衡计分卡在税务部门绩效评价的适用性...........................................15 3 绍兴市税务局绩效评价现状分析.......................................................17 3.1 绍兴市税务局介绍.......................................................................................... 17 3.2 绍兴市税务局绩效评价现状.......................................................................... 18 3.2.1 我国税务系统绩效管理沿革...................................................................18 3.2.2 绍兴市税务局绩效管理情况...................................................................19 3.3 绍兴市税务局绩效评价问题分析.................................................................. 20 3.3.1 绩效管理目标片面追求税收收入......................................................