【作者】 顾丽勤；

【导师】 袁勇志；

【作者基本信息】 苏州大学 ， 公共管理， 2007， 硕士

【摘要】 20世纪80年代以来,西方各国相继掀起了一场被称为“重塑政府”的行政改革运动,其目的是建立以绩效为导向的公共部门管理机制。在这场运动中,绩效管理——这个在企业管理中已经相当成熟的管理理念被引入政府管理,并取得了一系列成效,形成了一套较为成熟的理论和方法,其由于注重结果导向和对公民公共服务需求的回应,成为政府部门进行有效资源配置、提高政府回应力的重要手段,已形成当代世界各国行政改革的潮流。在中国,随着行政体制改革的深入,公务员管理中存在的问题也日益凸现出来,致使管理制度滞后于现代公共部门管理理念,满足不了公务员管理的需要,因此,我国政府在深化行政管理体制改革的过程中也开始注意借鉴和引进国际流行的新的管理机制、管理技术和工具。“绩效管理是利用绩效信息协助设定统一的绩效目标,进行资源配置与优先顺序的安排,以告知管理者维持或改变既定目标计划,并且报告成功符合目标的管理过程”(美国国家绩效评估中的绩效衡量小组给出的一个经典性的定义)。绩效管理所追求的目标就是政府的高效运转和高质量、高效率的服务。进入21世纪,当前我国应该把政府绩效管理纳入重点研究的视野。加强政府绩效管理与评估,是深化行政管理体制改革的重要内容和转变政府职能的必然要求。政府绩效管理与责任政府、公平政府、廉洁政府、公益政府、廉价政府和法治政府学理相连。通过实施政府绩效管理,可以牢固树立民本主义的公益观念,有助于政府部门形成结果为本的绩效意识以及树立良好的政府形象,更能突出体现政府管理中经济、效率、效益和责任等方面的新型价值观。作为政府公共部门的税务机关也不例外,特别是税务稽查部门,由于稽查职能的特殊性,有些地区对税务稽查缺乏有效的绩效管理,严重阻碍了稽查职能的正常发挥。本文试通过对某税务稽查单位管理现状的分析,结合绩效管理理论、目标管理法、关键绩效指标法等,对该单位实施全面有效的绩效管理,以期达到提高组织工作绩效、发挥激励导向作用的目的。更多还原

【Abstract】 Ever since 1980s, an administrative reform movement called as "reinventing government movement" has been swept over the western countries successively with the purpose of setting a performance-oriented management mechanism in public sectors. In this movement, the performance management, a fairly mature methodology in the management of corporations, was introduced to the administration of the government and took effect. Now it has developed into a relatively mature methodology and principle. With its focuses on the result orientation and response for public needs, performance management becomes an important method for raising the efficiency of resource allocation and government response ability, and the tide in the current international administrative reform. With the deepening of the administrative management system reform in China, problems of the existing proficiency assessment system for civil servants consistently arises, such as the assessment system falling behind the modern public management concept without meeting the requirement of the management for civil servants. Therefore, in the process of deepening the reform of administrative management system, much attention has began to be attached on the reference and introduction of the advanced and new international management mechanisms, skills and tools. As the Performance Measurement Panel in American national performance assessment typically defined, the performance management is a management process in which a universal performance objective is set with the assistance of performance information and the resource allocation and priority is arranged so as to notice the manager whether to maintain or to change the preset objectives and report the successful completion of achieving the pre-set objectives. What the performance management pursuits is the effective operation and services of quality and efficiency of the government. After entering the 21st century, the government performance management should be listed as the key aspect for further research in our countries for its implementation and assessment is the critical component in administrative management system reform and the necessary requirement in shifting the government functions. Though such a government performance management which is closely related to the principles on responsible government, fair government, clean government, public welfare government, cheap government and legal government, it will implant the public welfare concept based on people and fasten the establishment of result-oriented performance consciousness in the public departments and finally a positive public image on the society. Moreover, it can fully represent the new values on economy, efficiency, benefits and responsibilities in the government management. As a public department of the government, the tax sectors can not be exempted from such a reform. Particularly, the tax inspection department with the special function of tax inspection can not play their role in some areas for lacking of efficient performance management for tax inspection. Through the analysis of the statue quos of a tax inspection department on the grass level and based on the principles on performance management, objective management method and key performance indication as well, this paper tries to apply an all-round and effective performance management to this department in the hope of achieving the objectives of raising the working efficiency and stimulating the positive actions.更多还原