湘潭市国家税务局绩效评估指标体系构建研究
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摘要
绩效管理作为一种先进的管理理念和管理方法正在被世界范围内的众多组织所采用。公共部门绩效评估是运用科学的标准、方法和程序,对公共部门绩效进行评定和划分等级。公共部门绩效评估以绩效为本,以服务质量和社会公众需求的满足为第一评估标准,内涵着公共责任和顾客至上等管理理念,是一种非常重要的管理工具。
国税部门是政府一个非常重要的经济职能部门,其工作绩效直接影响着政府的整体绩效,对其绩效的评估也成为政府绩效评估的重要组成部分。这里的绩效评估是税务机关运用一定的指标体系对税收管理过程及其结果进行概括性的评价,有效评估的关键在于评估指标的确定及其相互关系的理顺,可以将平衡记分卡等关键技术引入税务部门管理绩效评估领域,建立科学可行的绩效评估体系。
中国税务机关的绩效管理实践从20世纪80年代开始,大致经历了平均主义思想下的赏罚调剂、主观评价、德能勤绩评价、量化考核与目标考核四个阶段,主要体现在对人员的考核和评价方面,考核指标主要为税收任务的完成额和税收征管质量的高低,考核的方式主要是上级对下级的考核。从绩效考核在税务机关的实践情况看,这些考核指标往往只是税务部门内部的管理指标,不能全面、准确反映税务部门的整体绩效,也没有把税收的社会效益有效体现出来,具体评估更存在重财务指标而轻非财务指标、重事中和事后评价而轻事前控制等突出问题,制约了绩效管理功能的有效发挥。因此,迫切需要构建和完善税务部门管理绩效评估指标体系。
本文以湘潭市国家税务局管理绩效评估指标体系构建为研究对象,在阐释公共部门绩效评估的基本理论的基础上,总结了国内外有关税务部门绩效评估的理论成果和实践做法,运用平衡积分卡设计了湘潭市国家税务局绩效评估指标体系的基本框架,并结合湘潭市国家税务局管理绩效评估的实际情况,立足对绩效评估指标体系效度、信度的检测,深入探索其运行规律。
绩效评估是税务部门进行有效管理的客观依据,也是税务部门人力资源管理体系有效运行的基础。构建并完善湘潭市国家税务局管理绩效评估指标体系,有利于激发湘潭市国税队伍的生机和活力,进而促进湘潭市国税工作实现新的跨越;深入研究湘潭市国家税务局管理绩效评估指标体系相关要素的相互关系及其运行规律,可以为推广和完善税务部门绩效评估提供对策和建议。
As an advanced idea and way, Performance Management is being used by organizations in the world. Performance Assessment in Public Sector is to make Public Sector’s performance assess and divide grades using scientific measures, ways and processes. It is an important management tool containing management ideas of public obligation and customers supreme with performance as basic, service quality and for the need of the public as the first rule.
State tax sector is an important part of administration. Its performance effects the whole administration efficiency, also its performance assessment is an important part of administration performance assessment system. Performance Assessment refers to state tax sector assesses its taxing process and results recapitulative by using a certain system.
Performance assessment of taxing sectors in China began in 1980s, involved reward and punishment transferring in the idea of egalitarian, Subjective evaluation, moral ability performance evaluation and target assessment four process. It mainly reflects in the aspects of assessment and evaluation, and the performance indictors is the complete amount of the tax task and the improvement of the quality of tax collection and administration. According to the truth of performance management in tax authorities .in most of the tax departments, the performance management is done in a superior-to- subordinate way. Evaluation indicators is always about some management indicators in inner tax department ,which can neither reflect the whole performance management of the tax department correctly, dynamically, completely, nor reflect the social efficiency of tax comprehensively. Concrete evaluation especially lives in emphasizing on financial indicators rather than non-financial indicators, remarks upon matter and after rather than the control before the matter. As a result, such kind of problems confine the developing of performance management. Thus, it is needed badly to build and complete the performance management evaluation index system.
This essay mainly studies the building of performance management evaluation index system of Xiangtan State Revenue. In the premise of teasing the study accomplishments in-out nation and summarizing the theories and practice of performance management in the tax system, it designs the frame of performance management evaluation index system in Xiangtan State Revenue and combines with the test of reliability, efficiency of performance management evaluation index system of Xiangtan State Revenue and explores into its regulation of movement.
Performance management is the base of human resources management system as well as the objective basis of efficient management for tax department. Building an efficient management system contributes to realizing the organizational strategic objectives and promoting organizational performance management. Building and completing the performance management evaluation index system of Xiangtan State Revenue is good to stimulate vigor and vitality of the Xiangtan tax organization. Then it makes Xiangtan State Revenue accomplish great-leap-forward development. Researching its inter-relationships and regulation can help to give some advice of developing and completing the performance management and performance management assess of the tax department.
国税部门是政府一个非常重要的经济职能部门,其工作绩效直接影响着政府的整体绩效,对其绩效的评估也成为政府绩效评估的重要组成部分。这里的绩效评估是税务机关运用一定的指标体系对税收管理过程及其结果进行概括性的评价,有效评估的关键在于评估指标的确定及其相互关系的理顺,可以将平衡记分卡等关键技术引入税务部门管理绩效评估领域,建立科学可行的绩效评估体系。
中国税务机关的绩效管理实践从20世纪80年代开始,大致经历了平均主义思想下的赏罚调剂、主观评价、德能勤绩评价、量化考核与目标考核四个阶段,主要体现在对人员的考核和评价方面,考核指标主要为税收任务的完成额和税收征管质量的高低,考核的方式主要是上级对下级的考核。从绩效考核在税务机关的实践情况看,这些考核指标往往只是税务部门内部的管理指标,不能全面、准确反映税务部门的整体绩效,也没有把税收的社会效益有效体现出来,具体评估更存在重财务指标而轻非财务指标、重事中和事后评价而轻事前控制等突出问题,制约了绩效管理功能的有效发挥。因此,迫切需要构建和完善税务部门管理绩效评估指标体系。
本文以湘潭市国家税务局管理绩效评估指标体系构建为研究对象,在阐释公共部门绩效评估的基本理论的基础上,总结了国内外有关税务部门绩效评估的理论成果和实践做法,运用平衡积分卡设计了湘潭市国家税务局绩效评估指标体系的基本框架,并结合湘潭市国家税务局管理绩效评估的实际情况,立足对绩效评估指标体系效度、信度的检测,深入探索其运行规律。
绩效评估是税务部门进行有效管理的客观依据,也是税务部门人力资源管理体系有效运行的基础。构建并完善湘潭市国家税务局管理绩效评估指标体系,有利于激发湘潭市国税队伍的生机和活力,进而促进湘潭市国税工作实现新的跨越;深入研究湘潭市国家税务局管理绩效评估指标体系相关要素的相互关系及其运行规律,可以为推广和完善税务部门绩效评估提供对策和建议。
As an advanced idea and way, Performance Management is being used by organizations in the world. Performance Assessment in Public Sector is to make Public Sector’s performance assess and divide grades using scientific measures, ways and processes. It is an important management tool containing management ideas of public obligation and customers supreme with performance as basic, service quality and for the need of the public as the first rule.
State tax sector is an important part of administration. Its performance effects the whole administration efficiency, also its performance assessment is an important part of administration performance assessment system. Performance Assessment refers to state tax sector assesses its taxing process and results recapitulative by using a certain system.
Performance assessment of taxing sectors in China began in 1980s, involved reward and punishment transferring in the idea of egalitarian, Subjective evaluation, moral ability performance evaluation and target assessment four process. It mainly reflects in the aspects of assessment and evaluation, and the performance indictors is the complete amount of the tax task and the improvement of the quality of tax collection and administration. According to the truth of performance management in tax authorities .in most of the tax departments, the performance management is done in a superior-to- subordinate way. Evaluation indicators is always about some management indicators in inner tax department ,which can neither reflect the whole performance management of the tax department correctly, dynamically, completely, nor reflect the social efficiency of tax comprehensively. Concrete evaluation especially lives in emphasizing on financial indicators rather than non-financial indicators, remarks upon matter and after rather than the control before the matter. As a result, such kind of problems confine the developing of performance management. Thus, it is needed badly to build and complete the performance management evaluation index system.
This essay mainly studies the building of performance management evaluation index system of Xiangtan State Revenue. In the premise of teasing the study accomplishments in-out nation and summarizing the theories and practice of performance management in the tax system, it designs the frame of performance management evaluation index system in Xiangtan State Revenue and combines with the test of reliability, efficiency of performance management evaluation index system of Xiangtan State Revenue and explores into its regulation of movement.
Performance management is the base of human resources management system as well as the objective basis of efficient management for tax department. Building an efficient management system contributes to realizing the organizational strategic objectives and promoting organizational performance management. Building and completing the performance management evaluation index system of Xiangtan State Revenue is good to stimulate vigor and vitality of the Xiangtan tax organization. Then it makes Xiangtan State Revenue accomplish great-leap-forward development. Researching its inter-relationships and regulation can help to give some advice of developing and completing the performance management and performance management assess of the tax department.
引文
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[26]吴建南,赵婷,孔晓勇.基于平衡计分卡的税务绩效评价方案设计[J].税务研究,2005,(4).
[27]赵笛.浅淡纳税人满意度测量指标体系的构建[J].西部财会,2006,(8).
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[4] Louise Kloot, and John Martin, Strategic, Performance management: A balanced approach to performance management issues in local government, Management Accounting Research, 2000,8:231-258
[5] Mayne, Addressing Attribution Through Conmbution Analysis: Using Performance Measures Sensibly, Discussion Paper, Office of the Auditor-General, Canada ,1999.43-61
[6] Pamela Syfert. Nancy Elliott and Lisa Schumacher, Charlotte adapts the Balanced Scorecard. The American City & Country, 1998 ,11:32-37
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[8] Robert S. Kaplan & David P. Norton, Using the Balanced Scorecard as a Strategic Management System, Harvard Business Review, 1996,1:75-88
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[10] Robert S. Kaplan, Strategic Performance Management in Nonprofit Organizations, Nonprofit Management & Leadership, 2001, 11:42-53
[11] Robert S. Kaplan & David P. Norton, Putting the Balanced scorecard to Work, Harvard Business Review, 1993, 9:45-54
[12] Zoe Radnor, and Bill Lovell, Defining, justifying and implementing the Balanced Scorecard in the National Health Service, International Journal of Medical Marketing, 2003,3:174-180
[13] H. Ahn, See, for example, Appling the balanced scorecard concept: an experience report, Long range Planning, 2001:32-37
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[15] Hatry,Harry P.The status of productivity measurement in the public sector[J].Public Administration Review,1978,38(1).
[16] Broom Cheryle,Lynne A McGuire.Performance based government models:building a trackrecorder. 1995.
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①韩文欣.“新公共管理”与完善我国税务机构的内部管理[J].税务与经济,2004,(1):55-57.
②Spangenberg, H.H.(1992). A systems approach to performance appraisal in organizations. Paper presented at the 25th International Congress of Psychology, Brussels, Belgium.
③Pamenter, Fred. Moving from appraisal to emploee enhancement. Canadian Manager, 25(1):13.
④Fandray, Dayton. The new thinking in performance appraisal. Workforce, 2001,80(5):36.
⑤Hatry,Harry P.The status of productivity measurement in the public sector[J].Public Administration Review,1978,38(1):28-33.
⑥Broom Cheryle,Lynne A McGuire.Performance based government models:building a trackrecorder.1995.
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①Arie Halachmi.Government reforms and public productivity:do we have all the answers?[J].Work study,1997,12(4):311-386.
②戚鲁.南京地税绩效管理探索和实践[J].中国行政管理,2005,(11):51-53.
③吴建南,赵婷,孔晓勇.基于平衡计分卡的税务绩效评价方案设计[J].税务研究,2005,(4):74-77.
④赵永冰.对税务流程再造的探讨[J].合肥工业大学学报,2005,(3):74-77.
⑤张晓峰.基层税务部门绩效评估研究[D].天津:天津大学,2004.
⑥岳松,赵晓华,庄瑜,对税收管理绩效评价体系的思考[J].安徽工业大学学报(社会科学版),2008,(2):50-52.
①楚尔鸣,周嫦.基于BP神经网络的县级地税管理绩效评估的实证分析[J].评价与管理,2008,(6):4-8.
①彭国甫.地方政府绩效评估研究[M].长沙:湖南人民出版社,2005:3-4.
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①《湖南省湘潭市国税局大兴调研之风促效能国税建设》,http://www.chinatax.gov.cn/n480462/n503167/n561340/ n561400/4900442.html.
①《湘潭国税破30亿大关税收增速快于全市GDP增速》,http://www.hxonl.com/html/ec/2008-2/22/ h08022202220294119125353.htm
①http://www.hntax.gov.cn/area/article_content.jsp?articleid=20070208042520。
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②赵笛.浅淡纳税人满意度测量指标体系的构建[J].西部财会,2006,(8).
①《税务部门征税成本仍偏高》,载《北京日报》,http://www.sina.com.cn,2008-8-28.
①《税收遵从度的衡量》http://www.xait.net/article/1292/1303/2006/2006061539618.Html 2007-9-4.
②吴建南,赵婷,孔晓勇.基于平衡计分卡的税务绩效评价方案设计[J].税务研究,2005,(4).
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[31]戚鲁.南京地税绩效管理探索和实践[J].中国行政管理,2005,(11).
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[1] Spangenberg, H.H.(1992). A systems approach to performance appraisal in organizations. Paper presented at the 25th International Congress of Psychology, Brussels, Belgium.
[2] Pamenter, Fred. Moving from appraisal to emploee enhancement. Canadian Manager, 25(1).
[3] Fandray, Dayton. The new thinking in performance appraisal. Workforce, 2001,80(5).
[4] Louise Kloot, and John Martin, Strategic, Performance management: A balanced approach to performance management issues in local government, Management Accounting Research, 2000,8:231-258
[5] Mayne, Addressing Attribution Through Conmbution Analysis: Using Performance Measures Sensibly, Discussion Paper, Office of the Auditor-General, Canada ,1999.43-61
[6] Pamela Syfert. Nancy Elliott and Lisa Schumacher, Charlotte adapts the Balanced Scorecard. The American City & Country, 1998 ,11:32-37
[7] Robert S. Kaplan & David P. Norton. The Strategy Focused Organisation :How Balanced Scorecard Companies Thrive in the New Business Environment, Harvard Business School Press, 2001:15-34
[8] Robert S. Kaplan & David P. Norton, Using the Balanced Scorecard as a Strategic Management System, Harvard Business Review, 1996,1:75-88
[9] Robert S. Kaplan & David P. Norton, The Balanced Scorecard: Measures that Drive Performance, Harvard Business Review, 1992,70(1):439-455
[10] Robert S. Kaplan, Strategic Performance Management in Nonprofit Organizations, Nonprofit Management & Leadership, 2001, 11:42-53
[11] Robert S. Kaplan & David P. Norton, Putting the Balanced scorecard to Work, Harvard Business Review, 1993, 9:45-54
[12] Zoe Radnor, and Bill Lovell, Defining, justifying and implementing the Balanced Scorecard in the National Health Service, International Journal of Medical Marketing, 2003,3:174-180
[13] H. Ahn, See, for example, Appling the balanced scorecard concept: an experience report, Long range Planning, 2001:32-37
[14] Osborne, D. and T. Gaebler. Reinventing Government: How Entrepreneurial Spirit Is Transforming the Public Sector from the Schoolhouse to Statehouse [M]. Mass.: Addison-Wesley. 1992.5.
[15] Hatry,Harry P.The status of productivity measurement in the public sector[J].Public Administration Review,1978,38(1).
[16] Broom Cheryle,Lynne A McGuire.Performance based government models:building a trackrecorder. 1995.
[17] Urban Institute and ICMA,Comparative performance measurement:FY 1995 Data Report[M]. Washington,DC:Urban Institute and ICMA,1997.
[18] Arie Halachmi.Government reforms and public productivity:do we have all the answers?[J].Work study,1997,12(4).