税务系统顾客满意度测评研究
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摘要
近十多年来,全国性的顾客满意度指数测评工作已引起全国普遍的关注,不少学者也对顾客满意度模型展开了大量的研究,本文首先对顾客满意度的理论进行阐述,介绍了国外顾客满意度指数模型以及我国顾客满意度的定量测评情况,并针对税务系统顾客满意度等相关概念进行界定;其次,介绍了纳税人的权利和义务,并根据马斯洛的需求层次理论对税务系统顾客的需求进行分析;再次,对税务系统顾客满意度的测评进行详细阐述,包括税务系统顾客满意度测评指标体系的建立、指标的量化、权重的确定和模型的选择等;最后,进行实证研究,对秦皇岛市开发区地税局的顾客满意度进行具体测评分析,并提出提高税务系统顾客满意度的建议和措施。
Over the decade, national Customer Satisfaction Index (CSI) evaluation has become the concern of many countries. In China, no national evaluation model has been established so far. Many scholars have also started to do a lot of examples in some fields, and CSI research in government departments has not yet been placed much importance on.
The paper starts with a dwelling on CSI theory; it defines taxpayers’rights and obligations, and analyzes needs of customers in taxation system, including the establishment of CSI evaluation index system, quantization of the indexes, decision about the weight, and the choice of models, etc. Through case study, the paper evaluates and analyzes customer satisfaction in Local Taxation Bureau of Qinhuangdao Development Zone (QDZ). Finally, the paper concludes with suggestion and actions to taken to improve customer satisfaction in taxation system.
Over the decade, national Customer Satisfaction Index (CSI) evaluation has become the concern of many countries. In China, no national evaluation model has been established so far. Many scholars have also started to do a lot of examples in some fields, and CSI research in government departments has not yet been placed much importance on.
The paper starts with a dwelling on CSI theory; it defines taxpayers’rights and obligations, and analyzes needs of customers in taxation system, including the establishment of CSI evaluation index system, quantization of the indexes, decision about the weight, and the choice of models, etc. Through case study, the paper evaluates and analyzes customer satisfaction in Local Taxation Bureau of Qinhuangdao Development Zone (QDZ). Finally, the paper concludes with suggestion and actions to taken to improve customer satisfaction in taxation system.
引文
[1] 胡春.顾客满意分析.北京邮电大学学报,2000,(4):13-17
[2] 孙晓岭.企业竞争新思维:超越“顾客导向”.经济管理,2004,(1):25-27
[3] 苗敬毅,顾卫,顾客满意度研究及一种简捷测量方法.加权平均法,山西经济管理干部学院学报,2003,(3):47
[4] Oliver.R.L.and G linda.Effect of satisfaction and its Antecedents on Consumer Preference and Intention Advances in Consumer Research 8,1 98 1:88-93
[5] Westhbook,R.A.and M.D.Reilly.Value—Percept Disparnity:An Alternativ to theDisconfirmaiton of Expectation There 0f Consumer Satisfaction.Advances in Consumer Research 10.1983:256-261
[6] PhilipKotler Marketing Management Analysis,Planning,Implementation,and Contr0l New York:Free Press,1994:388
[7] 菲利普·科特勒.梅清豪译.市场营销管理.北京:中国人民大学出版社,2001:38-39
[8] 詹姆斯·赫斯克特.约翰.科特.普中,李晓涛译.企业文化与经营业绩.北京:华夏出版社,2003:37-50
[9] Richard Oliver Satisfaction New York:McGraw-Hill Press,1997:127
[10] James G Barnes.Secrets of Customer Relationship Management:It's A11 About How You Make Them Feel.Ottawa McGraw—Hill press,2000:36-38
[11] 杰姆 G 巴诺斯客户关系管理成功奥秘——感知客户北京:机械工业出版社.2002:57-61
[12] Grand Hyatt Melbourne The driVers of customer satisfaction and loyalty:Cross-industry findings from Denmark Total Quality Management,2000,(11):104
[13] J0hnson M.D,Gustafcsson A,Andreassen T.w,Lervik L,and Cha J·The evolution and future of national customer satisfaction index models Journal of Economic
[14] Anderson E.w.,Fornell C,and Lehmann D R—Custmer satisfaction,markershare and Prtability:findings from Sweden Journal of Marketing,1994,(59):53-66
[15] Claes Fornell.A national customer satisfaction barnmeter:the Swedish experience Journal of Marketing,1996,(56):1-21
[16] 刘禾.顾客满意度的美国模式.企业改革与管理,2000,(9):38-39
[17] 杨乃定.员工满意度模型及其管理.中国管理科学,2003,(3):61-64
[18] 朱国峰,杨赞.顾客满意度指数研究的现状及展望.浙江交通职业技术学院学报,2003,(4):1-4
[19] 胡明东,张列平.用户满意研究的现状与发展方向.系统工程,1998,(1):9-14
[20] 张新安,田澎,张列平.上海顾客满意度指数体系的原则和方向.系统工程理论方法应用,2001,(3):248-252
[21] Richard A,Spring Scoft B,Mackenzie,etal.A reexamination of the determinants of consumer satisfaction.Jounal of Marketing,1996,(60):15-32
[22] 吴晓明,沈邦兴.顾客满意度的模糊综合评价方法,计量与测试技术,2003,(3):39
[23] 李蔚.CS管理.北京:中国经济出版社,1998:135
[24] 陈亚绒,施国洪.企业顾客满意度指数测评.工业工程,2003,(2):25
[25] 嵇翔.谈顾客满意度测评.石油工业技术监督,2004,(6):25
[26] 黄坚平,李亚明.用户满意理论及用户满意度指数在中国的应用.北京商学院学报(社会科学版),2000,(9):60
[27] Claes Forell,Michale D Johnson,Eugene W,et al.The American customer satisfaction index:nature,purpose,and findings.Journal of Marketing,1994,(60):7
[28] Anderson E.W.,Fronell C.,and Lehmann D.R..Customer satisfaction,market share,and profitability:findings from Sweden,Journal of Marketing,1994,(59):53
[29] JohnsonM.D.and Fornell C.A framework for comparing customer satisfaction across individuals and produt categories,Journal of Consumer Research,1991,(12):267
[30] Yi,Y..Acritical review of marketing,Chicago:American Marketing Association,1991:68
[31] Fornell C.,and Johnson M.D.,Anderson E.W.,Cha J.,and Bryant B.E..The American customer satisfaction index:nature,purpose and findings,Journal of Marketing,1996,(60):7-18
[32] Oliver R.L..ACognitive model of the antecedents and consequences of satisfaction decisions,Journal of Marketing Research,1980,(17):460-469
[33] Fonell C..A national customer satisfaction barometer:the Swedish experience,Journal of Marketing,1992,(56):6-21
[34] Jounson M.D.,Gustafsson A.,Andreassen T.W.,Lervik L.,and Cha J.,The evolution and future of national customer satisfaction index models,Journal EconomicPsychology,2001,(22):217-245
[35] Fishbgin M.,Ajzen I..Belief, attitude, intention, and behavior:An introduction to theory and research,U.S.A.:Reading,MA:Addison-Wesley,1975:59-61
[36] 王永清,严浩仁,顾客满意度的测评,经济管理,2000,(8):36-38
[37] 刘宇,顾客满意度测评方法研究,数量经济技术经济研究,2001,(2):66-68
[38] 李冠,顾客满意度的模糊 DEA 评价,山东科技大学学报(自然科学版),2001,(12):76-78
[39] 宋先道,李涛,顾客满意度指数(CSI)研究现状分析及改进措施,武汉理工大学学报,2002,(5):115-117
[40] Fornell Birger Werner felt.Defensive marketing strategy by customer complaint management.Journl of Marketing Research,1987,(24):337-346
[41] Fornell Robert A,Westbrook.The vicious circle of consumer complaints.Journal of Marketing,1998,(48):68-78
[42] Hirschman Albert O.Exit,Voice and loyalty.Massachusetts:Harvard University Press,1971:101-110
[43] Kathleen Sindell.忠诚营销.北京:中国三峡出版社,2001:27-30
[44] 侯海青,顾客满意度的定量评价方法.西安石油学院学报(社会科学版),2000,(3):42-44
[45] 王永清,严浩仁.顾客满意度的测评.经济管理,2000,(8):36-38
[46] 许树柏.层次分析法原理.天津:天津大学出版社,1988:1-120
[47] 蓝伯雄,程佳惠.管理数学——运筹学.北京:清华大学出版社会,1997:376-379
[48] 王仁超,一种基于期望满意度的群决策方法.天津大学学报,2000,(3):192-196
[49] 孙曰瑶,宋宪华.综合评价理论·模型·应用.宁夏:宁夏人民出版社,1993:136
[50] 黄桐城.回归模型中模糊影响因素的定量化分析.预测,1997,(1):53-55
[51] 张世伟,陆余楚.模糊系统应用.上海:同济大学出版社,1992:119-145
[52] 汪培庄,李洪兴,模糊系统理论与模糊计算机.北京:科学出版社,1996:152-158
[53] 刘金兰,朱晓旸.顾客满意度指标重要性测量的主成分分析与多元回归方法.天津大学学报,2004,(2):159-163
[2] 孙晓岭.企业竞争新思维:超越“顾客导向”.经济管理,2004,(1):25-27
[3] 苗敬毅,顾卫,顾客满意度研究及一种简捷测量方法.加权平均法,山西经济管理干部学院学报,2003,(3):47
[4] Oliver.R.L.and G linda.Effect of satisfaction and its Antecedents on Consumer Preference and Intention Advances in Consumer Research 8,1 98 1:88-93
[5] Westhbook,R.A.and M.D.Reilly.Value—Percept Disparnity:An Alternativ to theDisconfirmaiton of Expectation There 0f Consumer Satisfaction.Advances in Consumer Research 10.1983:256-261
[6] PhilipKotler Marketing Management Analysis,Planning,Implementation,and Contr0l New York:Free Press,1994:388
[7] 菲利普·科特勒.梅清豪译.市场营销管理.北京:中国人民大学出版社,2001:38-39
[8] 詹姆斯·赫斯克特.约翰.科特.普中,李晓涛译.企业文化与经营业绩.北京:华夏出版社,2003:37-50
[9] Richard Oliver Satisfaction New York:McGraw-Hill Press,1997:127
[10] James G Barnes.Secrets of Customer Relationship Management:It's A11 About How You Make Them Feel.Ottawa McGraw—Hill press,2000:36-38
[11] 杰姆 G 巴诺斯客户关系管理成功奥秘——感知客户北京:机械工业出版社.2002:57-61
[12] Grand Hyatt Melbourne The driVers of customer satisfaction and loyalty:Cross-industry findings from Denmark Total Quality Management,2000,(11):104
[13] J0hnson M.D,Gustafcsson A,Andreassen T.w,Lervik L,and Cha J·The evolution and future of national customer satisfaction index models Journal of Economic
[14] Anderson E.w.,Fornell C,and Lehmann D R—Custmer satisfaction,markershare and Prtability:findings from Sweden Journal of Marketing,1994,(59):53-66
[15] Claes Fornell.A national customer satisfaction barnmeter:the Swedish experience Journal of Marketing,1996,(56):1-21
[16] 刘禾.顾客满意度的美国模式.企业改革与管理,2000,(9):38-39
[17] 杨乃定.员工满意度模型及其管理.中国管理科学,2003,(3):61-64
[18] 朱国峰,杨赞.顾客满意度指数研究的现状及展望.浙江交通职业技术学院学报,2003,(4):1-4
[19] 胡明东,张列平.用户满意研究的现状与发展方向.系统工程,1998,(1):9-14
[20] 张新安,田澎,张列平.上海顾客满意度指数体系的原则和方向.系统工程理论方法应用,2001,(3):248-252
[21] Richard A,Spring Scoft B,Mackenzie,etal.A reexamination of the determinants of consumer satisfaction.Jounal of Marketing,1996,(60):15-32
[22] 吴晓明,沈邦兴.顾客满意度的模糊综合评价方法,计量与测试技术,2003,(3):39
[23] 李蔚.CS管理.北京:中国经济出版社,1998:135
[24] 陈亚绒,施国洪.企业顾客满意度指数测评.工业工程,2003,(2):25
[25] 嵇翔.谈顾客满意度测评.石油工业技术监督,2004,(6):25
[26] 黄坚平,李亚明.用户满意理论及用户满意度指数在中国的应用.北京商学院学报(社会科学版),2000,(9):60
[27] Claes Forell,Michale D Johnson,Eugene W,et al.The American customer satisfaction index:nature,purpose,and findings.Journal of Marketing,1994,(60):7
[28] Anderson E.W.,Fronell C.,and Lehmann D.R..Customer satisfaction,market share,and profitability:findings from Sweden,Journal of Marketing,1994,(59):53
[29] JohnsonM.D.and Fornell C.A framework for comparing customer satisfaction across individuals and produt categories,Journal of Consumer Research,1991,(12):267
[30] Yi,Y..Acritical review of marketing,Chicago:American Marketing Association,1991:68
[31] Fornell C.,and Johnson M.D.,Anderson E.W.,Cha J.,and Bryant B.E..The American customer satisfaction index:nature,purpose and findings,Journal of Marketing,1996,(60):7-18
[32] Oliver R.L..ACognitive model of the antecedents and consequences of satisfaction decisions,Journal of Marketing Research,1980,(17):460-469
[33] Fonell C..A national customer satisfaction barometer:the Swedish experience,Journal of Marketing,1992,(56):6-21
[34] Jounson M.D.,Gustafsson A.,Andreassen T.W.,Lervik L.,and Cha J.,The evolution and future of national customer satisfaction index models,Journal EconomicPsychology,2001,(22):217-245
[35] Fishbgin M.,Ajzen I..Belief, attitude, intention, and behavior:An introduction to theory and research,U.S.A.:Reading,MA:Addison-Wesley,1975:59-61
[36] 王永清,严浩仁,顾客满意度的测评,经济管理,2000,(8):36-38
[37] 刘宇,顾客满意度测评方法研究,数量经济技术经济研究,2001,(2):66-68
[38] 李冠,顾客满意度的模糊 DEA 评价,山东科技大学学报(自然科学版),2001,(12):76-78
[39] 宋先道,李涛,顾客满意度指数(CSI)研究现状分析及改进措施,武汉理工大学学报,2002,(5):115-117
[40] Fornell Birger Werner felt.Defensive marketing strategy by customer complaint management.Journl of Marketing Research,1987,(24):337-346
[41] Fornell Robert A,Westbrook.The vicious circle of consumer complaints.Journal of Marketing,1998,(48):68-78
[42] Hirschman Albert O.Exit,Voice and loyalty.Massachusetts:Harvard University Press,1971:101-110
[43] Kathleen Sindell.忠诚营销.北京:中国三峡出版社,2001:27-30
[44] 侯海青,顾客满意度的定量评价方法.西安石油学院学报(社会科学版),2000,(3):42-44
[45] 王永清,严浩仁.顾客满意度的测评.经济管理,2000,(8):36-38
[46] 许树柏.层次分析法原理.天津:天津大学出版社,1988:1-120
[47] 蓝伯雄,程佳惠.管理数学——运筹学.北京:清华大学出版社会,1997:376-379
[48] 王仁超,一种基于期望满意度的群决策方法.天津大学学报,2000,(3):192-196
[49] 孙曰瑶,宋宪华.综合评价理论·模型·应用.宁夏:宁夏人民出版社,1993:136
[50] 黄桐城.回归模型中模糊影响因素的定量化分析.预测,1997,(1):53-55
[51] 张世伟,陆余楚.模糊系统应用.上海:同济大学出版社,1992:119-145
[52] 汪培庄,李洪兴,模糊系统理论与模糊计算机.北京:科学出版社,1996:152-158
[53] 刘金兰,朱晓旸.顾客满意度指标重要性测量的主成分分析与多元回归方法.天津大学学报,2004,(2):159-163