【作者】 欧阳文；

【导师】 盛明科；

【作者基本信息】 湘潭大学 ， 公共管理， 2012， 硕士

【摘要】 党的十七大报告指出，要深化行政管理体制改革，建设服务型政府。作为政府经济职能部门的税务机关，其工作绩效直接影响到政府的整体效率和服务型政府的构建。把绩效管理理念引入税务行政管理以提升税收工作质量和效率，既是新时期公共服务型税务的需要，也是税务管理现代化的需要。而在文化视角下来研究绩效管理，用绩效文化的视角来分析地税机关绩效管理实践中出现的问题，把绩效文化贯穿于地税系统绩效管理的全过程，是地税机关走出绩效管理困境、提升工作绩效的有效路径。全文共分5章：第1章在分析选题背景、选题意义、述评国内外税务机关绩效管理研究成果的基础上，提出了本文的研究思路、方法、内容、结构和可能的创新点。第2章从绩效、绩效文化等基本概念入手，阐述了绩效文化的内涵、结构与功能，介绍了税务机关绩效管理的含义、要素、原则及几种模式，重点分析阐述了绩效文化与税务机关绩效管理环境、制度、机制的内在关系。第3章站在绩效文化的视角，对湘潭市地税机关绩效管理的发展现状及成效、存在的问题及原因进行实证分析。第4章根据前面的研究结果，运用现代绩效管理理论，提出在绩效文化视角下必须从实施文化制胜的绩效管理战略、注重良好组织绩效文化的培育、创新绩效评估结果运用、强化地税干部职业素质教育、推进地税机关管理体制变革等五条路径来创新地税机关绩效管理，提升地税机关管理绩效。第5章对全文进行简要总结，并对地税机关绩效文化建设和绩效管理体系创新两方面提出研究展望。论文的创新点体现在三个方面：一是在绩效文化视角下研究绩效管理是一种创新；二是在实证分析地税机关积分制绩效管理时发现了新问题；三是提出创建高绩效税务组织必须改革现行管理体制的观点。更多还原

【Abstract】 The17th party congress report points out that it is important to deepen the administrativesystem reform and build a service-oriented government. The finance and tax authority, as thegovernment economic functional department, its job performance effects the building of overallefficiency and service-oriented government. In order to promote the quality and efficiency oftaxation, taking performance management into tax administration, which is requirement of publicservice government and modernization of tax management. However, studying performancemanagement from the cultural perspective, analyzing the problems appearing in the local taxbureau management practice from the performance-cultural perspective and wounding taxperformance through the entire process of local tax system performance management, which is theeffective way to help local tax bureau out of troubles and boost its job performance. This wholethesis includes5parts: As regards to selected topic background and significance, domestic andforeign related achievements about performance management of tax bureau, the first sectionadvances research ideas, methods, content, structure, and possible innovations. The second sectionobtains from basic concept such as performance and performance culture, stating the connotation,structure and function, introducing meaning, element, principle and some patterns of tax bureauperformance management, emphasizing the interrelationship among performance culture andenvironment, system and mechanism of tax bureau performance management. Section3fromperformance culture perspective, taking empirical analysis on development, results, existingproblems and purpose of performance management on Xiangtan tax bureau. Section4isestablished on previous research results, using modern performance management theory, puttingforward on innovating local tax authority performance management and improving local taxauthority management performance in the perspective of culture performance must be from fiveways which includes implementation of culture strategy in performance management,payingattention to the cultivation of good organizational performance culture, Innovation on using ofperformance evaluation results, strengthening professional quality education of local tax cadresand promoting local tax authority management system reform. Section5makes a brief summaryof full text, and proposes research prospects from two aspects including the construction oflocal tax authority performance culture and the innovation of performance management system.Innovation points of this thesis reflected in three aspects: firstly, it is a innovation to studyperformance management from performance culture perspective; secondly, new problems arefound in the empirical analysis of the points system about performance management on local taxauthority; lastly, proposing a point of view that creating high performance tax organization mustreform the current management system.更多还原