税务稽查部门绩效管理初探
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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。
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.
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.
引文
[1]胡竞 《绩效管理与绩效考核》,《河北建筑科技学院学报(社科版)》,2003,3
[1]胡利利,赵杨,王方伟:《21世纪员工绩效考评新趋势》,《北京石油管理干部学院学报》,2004,4
[1]金人庆:《领导干部税收知识读本》221页,北京,中国财政经济出版社
[1]崔俊慧,在税务系统2004年第四期司局级领导干部轮训班上的讲话,2004年10月16日
[1]陈振明:《公共管理学原理》268页,北京,中国人民大学出版社,2003
[1]陈振明:《公共管理学原理》269页,北京,中国人民大学出版社,2003
[1]方亚楠,曾彦:《我国公务员绩效考评之困境分析》,《四川职业技术学院学报》,2006,11
[1]乔香兰,王杰:《人力资源绩效考评现存的问题及其对策研究》,《商场现代化》,2006,3
(1)陈振明,公共管理学理论,北京,中国人民大学出版社,2003
(2)胡竞,绩效管理与绩效考核,河北建筑科技学院学报(社科版),2003,3
(3)尤晓云,绩效优异评估标准,北京,中国标准出版社,2002
(4)陈谨,谈绩效管理中的沟通,当代经理人,2006,21,779-780
(5)高占海,绩效管理应该遵循的五大原则,商场现代化,2007,7
(6)汪家常、魏立江,绩效管理,东北财经大学出版社,2001
(7)[英]理查德·威廉姆斯著,蓝天星翻译公司译,组织绩效管理,清华大学出版社,2002
(8)[美]罗伯特·S.卡普兰、安东尼·A.阿特金森著,吕长江译,高级管理会计,东北财经大学出版社,1999
(9)许庆瑞、王勇、郑刚,绩效评估理论:进展与争论,科研管理,2002,2
(10)毛道维,企业综合评价的趋势及理论,经济体制改革,2001,2
(11)金人庆,当代中国税收要论,人民出版社,2002
(12)国家税务总局办公厅调研组,推行目标管理是抓好工作落实的有效方法,税务研究,1997,
(13)王淑红、龙立荣,绩效管理综述,中外管理导报,2002,9
(14)谭跃进,定量分析方法,中国人民大学出版社,2003
(15)张晓燕,强化税务稽查职能提高税收征管效能,青海社会科学,2006,3
(16)沈肇章、赵丽萍,税务绩效评估体系初探,暨南学报(人文科学与社会),2004,2
(17)袁永良,税收标准化管理实践和思考,扬州大学税务学院学报,2006,3
(18)朱晓波,论税务稽查之绩效考核指标体系的建立,财经问题研究,2002,6
(19)朱晓波、周世杰、王诚明,税务稽查中非财务信息的分析与利用,税务研究,2003,3
(20)上官栋梁,对税务稽查推行“人性化”执法的思考,经济师,2004,11
(21)孙花样,当前税务稽查工作存在的问题既解决途径,沿海企业与科 技,2005,3
(22)赵瑞美,我国保税区管理委员会绩效示标体系设计初探,青岛科技大学学报(社会科学版),2006,3
(23)蔡立辉,西方国家政府绩效评估的理念及其启示,清华大学学报,2003,1
(24)李华、任荣伟、蒋小鹏,360度绩效评估法的运用及有效性分析,现代管理科学,2004,8
(25)胡世文,关于纳税人满意度调查的事件与认识,税务研究,2005,10
(26)郭烈民,税务稽查效能发挥的制约因素和对策,税务研究,2005,12
(27)李榕滨,完善和发挥税务稽查行政执法体系初探,税务研究,2004,4
(28)吴国存,企业职工管理与雇员发展,北京,经济管理出版社,1996
(29)Eleanor Chelinsky,Evaluating Public Programs,in James L.Perry(ed.),Handbook of Public Administration,San Francisco,CA:Jossey-Bass,1989,259
(30)[美]罗伯特.巴克沃,绩效管理:如何考评员工表现,北京,中国标准出版社,2000
(31)金人庆,领导干部税收知识读本,北京,中国财政经济出版社,2002,221
(32)张鼎昆,人类绩效技术及其在企业的应用,中国管理科学,2001,2:53-57
(33)韩伯棠,人力资源绩效评估方法的比较与选择,科技管理研究,2002,6,77
(34)王刚,李志祥,现在人力资源绩效考核方法比较研究,现代管理科学报,2005,9,27-32
(35)吕永红,绩效考核中难点问题的思考,经济师,2006,1,275
(36)冯乃秋、王淑红,企业员工绩效考核与激励的方法,河北建筑科技学院学报(社科版),2002,3
(37)贾广进,基层税务管理绩效偏低的原因及对策,税务研究,2005,3,95-96
(38)国家税务总局课题组,用科学的发展观理顺新时期税收工作,税务研究,2005,11,3-8
(39)朱茂军,浅析税务稽查工作中存在的问题及完善对策,中国科技信息, 2005,21,130-137
(40)孙彩虹,公务员考核的内容和标准——历史现状和未来地方政府管理,2001,4,32-33
(41)贺志东,税务稽查管理,西南财经大学出版社,2002,6
(42)谢续凡,基层税务稽查工作存在的问题及改进措施,财会通讯,2003,7,51-52
(43)刘火忠,对税务稽查创新的思考,涉外税务,2003,10,57-59
(44)付亚和、许玉林,绩效考核与绩效管理,北京,电子工业出版社,2003
(45)晓理,中国税务稽查指南,中国税务出版社,2001
(46)方亚南、曾彦,我国公务员绩效考评之困境分析,四川职业技术学院学报,2006,11
(47)Louise Klotz and John Martin(2000),Strategic performance management:A balanced approach to performance management issues in local government,Management Accounting Research,2000,11
(48)Brian K Boyd,CEO Duality and Firm Performance:A Contingency Model,Strategic Management Journal,1995,16,301-302
(49)B Ram Baliga,R Charles Moyer,Ramesh S Rao,CEO Duality and Firm Performance:What's the Fuss? Strategic Management Journal,1996,17,41-43
(50)David Utley(1999),Performance management:A framework for management control systems research,Management Accounting Research,1999,10
[1]胡利利,赵杨,王方伟:《21世纪员工绩效考评新趋势》,《北京石油管理干部学院学报》,2004,4
[1]金人庆:《领导干部税收知识读本》221页,北京,中国财政经济出版社
[1]崔俊慧,在税务系统2004年第四期司局级领导干部轮训班上的讲话,2004年10月16日
[1]陈振明:《公共管理学原理》268页,北京,中国人民大学出版社,2003
[1]陈振明:《公共管理学原理》269页,北京,中国人民大学出版社,2003
[1]方亚楠,曾彦:《我国公务员绩效考评之困境分析》,《四川职业技术学院学报》,2006,11
[1]乔香兰,王杰:《人力资源绩效考评现存的问题及其对策研究》,《商场现代化》,2006,3
(1)陈振明,公共管理学理论,北京,中国人民大学出版社,2003
(2)胡竞,绩效管理与绩效考核,河北建筑科技学院学报(社科版),2003,3
(3)尤晓云,绩效优异评估标准,北京,中国标准出版社,2002
(4)陈谨,谈绩效管理中的沟通,当代经理人,2006,21,779-780
(5)高占海,绩效管理应该遵循的五大原则,商场现代化,2007,7
(6)汪家常、魏立江,绩效管理,东北财经大学出版社,2001
(7)[英]理查德·威廉姆斯著,蓝天星翻译公司译,组织绩效管理,清华大学出版社,2002
(8)[美]罗伯特·S.卡普兰、安东尼·A.阿特金森著,吕长江译,高级管理会计,东北财经大学出版社,1999
(9)许庆瑞、王勇、郑刚,绩效评估理论:进展与争论,科研管理,2002,2
(10)毛道维,企业综合评价的趋势及理论,经济体制改革,2001,2
(11)金人庆,当代中国税收要论,人民出版社,2002
(12)国家税务总局办公厅调研组,推行目标管理是抓好工作落实的有效方法,税务研究,1997,
(13)王淑红、龙立荣,绩效管理综述,中外管理导报,2002,9
(14)谭跃进,定量分析方法,中国人民大学出版社,2003
(15)张晓燕,强化税务稽查职能提高税收征管效能,青海社会科学,2006,3
(16)沈肇章、赵丽萍,税务绩效评估体系初探,暨南学报(人文科学与社会),2004,2
(17)袁永良,税收标准化管理实践和思考,扬州大学税务学院学报,2006,3
(18)朱晓波,论税务稽查之绩效考核指标体系的建立,财经问题研究,2002,6
(19)朱晓波、周世杰、王诚明,税务稽查中非财务信息的分析与利用,税务研究,2003,3
(20)上官栋梁,对税务稽查推行“人性化”执法的思考,经济师,2004,11
(21)孙花样,当前税务稽查工作存在的问题既解决途径,沿海企业与科 技,2005,3
(22)赵瑞美,我国保税区管理委员会绩效示标体系设计初探,青岛科技大学学报(社会科学版),2006,3
(23)蔡立辉,西方国家政府绩效评估的理念及其启示,清华大学学报,2003,1
(24)李华、任荣伟、蒋小鹏,360度绩效评估法的运用及有效性分析,现代管理科学,2004,8
(25)胡世文,关于纳税人满意度调查的事件与认识,税务研究,2005,10
(26)郭烈民,税务稽查效能发挥的制约因素和对策,税务研究,2005,12
(27)李榕滨,完善和发挥税务稽查行政执法体系初探,税务研究,2004,4
(28)吴国存,企业职工管理与雇员发展,北京,经济管理出版社,1996
(29)Eleanor Chelinsky,Evaluating Public Programs,in James L.Perry(ed.),Handbook of Public Administration,San Francisco,CA:Jossey-Bass,1989,259
(30)[美]罗伯特.巴克沃,绩效管理:如何考评员工表现,北京,中国标准出版社,2000
(31)金人庆,领导干部税收知识读本,北京,中国财政经济出版社,2002,221
(32)张鼎昆,人类绩效技术及其在企业的应用,中国管理科学,2001,2:53-57
(33)韩伯棠,人力资源绩效评估方法的比较与选择,科技管理研究,2002,6,77
(34)王刚,李志祥,现在人力资源绩效考核方法比较研究,现代管理科学报,2005,9,27-32
(35)吕永红,绩效考核中难点问题的思考,经济师,2006,1,275
(36)冯乃秋、王淑红,企业员工绩效考核与激励的方法,河北建筑科技学院学报(社科版),2002,3
(37)贾广进,基层税务管理绩效偏低的原因及对策,税务研究,2005,3,95-96
(38)国家税务总局课题组,用科学的发展观理顺新时期税收工作,税务研究,2005,11,3-8
(39)朱茂军,浅析税务稽查工作中存在的问题及完善对策,中国科技信息, 2005,21,130-137
(40)孙彩虹,公务员考核的内容和标准——历史现状和未来地方政府管理,2001,4,32-33
(41)贺志东,税务稽查管理,西南财经大学出版社,2002,6
(42)谢续凡,基层税务稽查工作存在的问题及改进措施,财会通讯,2003,7,51-52
(43)刘火忠,对税务稽查创新的思考,涉外税务,2003,10,57-59
(44)付亚和、许玉林,绩效考核与绩效管理,北京,电子工业出版社,2003
(45)晓理,中国税务稽查指南,中国税务出版社,2001
(46)方亚南、曾彦,我国公务员绩效考评之困境分析,四川职业技术学院学报,2006,11
(47)Louise Klotz and John Martin(2000),Strategic performance management:A balanced approach to performance management issues in local government,Management Accounting Research,2000,11
(48)Brian K Boyd,CEO Duality and Firm Performance:A Contingency Model,Strategic Management Journal,1995,16,301-302
(49)B Ram Baliga,R Charles Moyer,Ramesh S Rao,CEO Duality and Firm Performance:What's the Fuss? Strategic Management Journal,1996,17,41-43
(50)David Utley(1999),Performance management:A framework for management control systems research,Management Accounting Research,1999,10