随着我国经济体制改革的不断深入，现行经济增长方式主要由依靠增加物质资源消 耗经济体制向依靠劳动力素质提高、管理创新为主体的节约、高效经济增长方式转变。 绩效管理作为企业管理的重要工具，在新时代经济发展中得到了广泛的关注和重视。税 务机关是国家财政收入的主要征收机关，其重要性不可替代。科学的绩效管理机制是提 高税务机关行政能力的有效抓手。自2013年国家税务总局实施绩效管理以来，经过税 务人的不断努力，绩效管理体系经历了7个版本的改进，在绩效管理目标、方式、过程、 结果和应用方面积累了丰富的经验。 DP县税务局作为基层一线税收征收和管理机关，其主要工作围绕企业展开，与企 业关联紧密，业务交叉较多，因此为了和企业在业务上保持协调性，税务机关的绩效管 理体系在很多程度上借鉴了企业的经验，尤其是其绩效考核周期和企业绩效考核周期保 持在很大程度上保持了一致性。本文以DP县税务局为研究对象，通过分析绩效管理体 系优化研究的背景、意义和研究方案及研究路径等信息，并对本文所用的相关理论基础， 包括绩效管理的概念、目的、内容与方法等进行解释；对DP县税务局基本情况、组织 结构进行简要介绍，同时对该局现行的绩效管理体系，包括管理指标、管理主体、考核 流程、考核反馈和考核应用几个方面进行说明，运用文献法，资料收集法、理论分析法 及实证分析法等研究方法，对DP县税务局现行绩效管理的现状进行研究剖析，查找存 在的问题，并针对存在的问题进行原因分析，在此基础上，运用平衡记分卡设计关键绩 效指标，提出了改进DP县税务局绩效管理相应的对策和建议。 关键词：税务部门；绩效管理；关键绩效指标；平衡计分卡 研究类型：专题研究 Subject：ResearchonPerformanceManagementSystemOptimizationof DPCountyTaxBureau Specialty：MasterofBusinessAdministration Name：ChenHong（Signature） Instructor：LiYongqing（Signature） ABSTRACT WiththedeepeningofChina'seconomicsystemreform,thecurrenteconomicgrowth modeischangingfromaneconomicsystemthatreliesonincreasingtheconsumptionof materialresourcestoaneconomicalandefficienteconomicgrowthmodethatreliesonthe improvementoflaborforcequalityandmanagementinnovation.Performancemanagementas animportanttoolofenterprisemanagementintheneweraofeconomicdevelopmenthasbeen widelyconcernedandattention.Taxauthorityisthemaincollectionofnationalfinancial revenue,itsimportanceisirreplaceable.Scientificperformancemanagementmechanismisan effectivewaytoimprovetheadministrativeabilityoftaxauthorities.Sincethe implementationofperformancemanagementbythestateadministrationoftaxationin2013, theperformancemanagementsystemhasexperienced7versionsofimprovementthrough continuouseffortsoftaxpersonnel,andaccumulatedrichexperienceinperformance managementobjectives,methods,processes,resultsandapplications. DPcountytaxbureauasagleamoftaxcollectionandadministrationorgansatthe grass-rootslevel,themainworkrevolvesaroundenterprise,closelylinkedwiththeenterprise, businessismore,soinordertokeepharmonyinourbusinessandenterprise,theperformance managementsystemofthetaxationauthorityinmanydegreebasedontheexperienceofthe enterprise,especiallytheperformanceappraisalcycleandenterpriseperformanceappraisal cycletoagreatextent,tokeeptheconsistency.ThisarticletakesDPCountyTaxBureauasthe researchobject,throughanalyzingthebackground,significance,researchschemeand researchpathofperformancemanagementsystemoptimizationresearch,andexplainsthe relevanttheoreticalbasisusedinthisarticle,includingtheconcept,purpose,contentand methodofperformancemanagement.Thispaperbrieflyintroducesthebasicsituationand organizationalstructureofDPCountyTaxBureau.Atthesametime,itexplainsthecurrent performancemanagementsystemofDPCountyTaxBureau,includingmanagement indicators,managementsubjects,assessmentprocess,assessmentfeedbackandassessment application.Byusingresearchmethodssuchasliterature,datacollection,theoreticalanalysis andempiricalanalysis,itstudiesandanalyzesthecurrentperformancemanagementofDP CountyTaxBureau,findsouttheexistingproblems,andanalyzesthereasonsfortheexisting problems.Onthisbasis,itdesignskeyperformanceindicatorsbyusingbalancedscorecard, andputsforwardcorrespondingcountermeasuresandsuggestionstoimprovetheperformance managementofDPCountyTaxBureau. KEYWORDS:Taxdepartment;Performancemanagement;Keyperformanceindicators;Balanced Scorecard Thesis:MonographicResearch 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...........................................................................................................3 1.2.1国外研究现状.....................................................................................................3 1.2.2国内研究现状.....................................................................................................4 1.2.3文献述评..............................................................................................................9 1.3研究方案及研究路径....................................................................................................9 1.3.1研究方法.....................................................................................................................9 1.3.2研究内容............................................................................................................10 1.3.3研究路径............................................................................................................11 2绩效管理体系相关理论综述...............................................................................................12 2.1税务系统绩效管理体系概述......................................................................................12 2.1.1税务系统的界定................................................................................................12 2.1.2绩效与绩效管理体系的概念界定...................................................................12 2.1.3绩效管理的目的与作用...................................................................................13 2.1.4绩效管理的主要内容........................................................................................15 2.1.5绩效管理的主要方法........................................................................................16 2.1.6绩效管理体系在税务系统的实施....................................................................18 2.2相关理论......................................................................................................................19 2.2.1流程管理理论....................................................................................................19 2.2.2激励理论............................................................................................................19 2.2.3期望理论............................................................................................................20 2.2.4双因素理论........................................................................................................20 3DP县税务局绩效管理体系现状及存在问题分析..............................................................21 3.1DP县税务局现状........................................................................................................21 3.1.1DP县税务局组织结构概况分析......................................................................21 3.1.2DP县税务局人员结构状况分析......................................................................22 3.1.3DP县税务局发展环境及发展趋势分析..........................................................22 3.2DP县税务局绩效管理体系概况................................................................................23 目录 II 3.2.1绩效管理指标....................................................................................................23 3.2.2绩效管理主体....................................................................................................23 3.2.3绩效管理流程..........