摘 要
中央深化改革决定明确提出“严格绩效管理，突出责任落实，确保权责一致”,把绩效管理作为转变政府职能、创新行政管理方式的重要改革举措。基层税务机关实施个人绩效管理，是创新行政管理方式、增强组织管理绩效的重要手段，也是保障组织绩效管理运转、提高个人工作积极性、增强内部管理效能的必要保障。本文以 M国税局为例，对基层税务机关构建和完善个人绩效管理体系的课题进行深入研究。
本文综合运用查找文献、个别访谈、问卷调查、实证研究等研究方法，对选题进行了全面研究。在阐述组织绩效管理、个人绩效管理概念的基础上，总结了 M 国税局个人考核存在的不足，分析了实施个人绩效管理的意义，重点论述了 M 国税局个人绩效管理开展情况。M 国税局坚持组织绩效管理与个人绩效管理双轮驱动，制订了个人绩效管理办法，健全组织机构，明确工作职责，积极推进实施；按照“绩效计划、过程管理、考评实施、结果运用”四个环节 11 个步骤，逐环节推进落实。从实施效果看，M 国税局个人绩效管理有利于促进岗位职责、业务流程规范，推动税务干部个人全面发展，撬动组织绩效水平不管提升，提升税务部门内部管理水平。但同时，也存在绩效计划欠缺实效，过程管理流于形式，绩效考评不够严密，结果运用不够有力等不足和问题。造成这些问题的原因，主要是没有形成高度的认知认同，没有形成完备的管理体系，流程环节组织不够严密有效，绩效管理人员素质有待提升。
本文总结 M 国税局个人绩效管理的经验和教训，从考评者和被考评者两个层面，了解当前绩效管理存在的问题、理想化的实施模式，提出了完善个人绩效管理体系的思路和对策：一方面，按照体系化、系统化、机制化的观点，将个人绩效管理分解为四个关键环节和一个辅助环节。绩效计划包括个人年度绩效计划、个人绩效内容、个人绩效说明书等关键节点；过程管理包括计划管理、过程控制、分析改进等关键节点；绩效考评包括个人绩效自查、开展绩效考评、确定考评结果、考评等次划分等关键节点；结果应用与反馈包括实施问题管理、组织绩效面谈、考评结果应用、改进绩效计划等关键节点；管理保障措施主要包括加强绩效沟通、打造绩效文化、建立信息平台等措施。各个环节和关键节点依次展开、压茬推进，最终构成完备的绩效管理体系。
另一方面，按照实用性、可操作的原则，设计表证单书，构建具体的方法体系，全面推动个人绩效管理不断完善、科学推进、持续完善。从顶层设计角度完善相关制度文件，而且从操作层面建立运行流程、表证单书，构建基层税务机关个人绩效管理体系，为基层税务机关提供了参考和借鉴，具有很强的实用性和可操作性，这在基层税务机关个人绩效管理研究方面具有独创性。
关键词：行政机关，个人绩效，管理体系
Abstract
Deepening reform of the Chinese Communist Party has decided to put forward strictperformance management, highlight the responsibility to implement, ensure powers andresponsibilities consistent, the performance management as an important reform measureto transform government functions, innovative ways of administrative management. Theimplementation of the individual performance management in the grass-roots taxauthorities, is an important measure to innovation of administrative management, enhanceorganization performance management, also the essential guarante to protect theorganization performance management operation, improve personal work enthusiasm andenhance internal management effectiveness. In this paper, taking M State Tax Bureau as anexample, the paper deeply studies the the grass-roots tax authorities of the construction andimprovement of individual performance management system.
In this paper, the comprehensive use of literature,individual interviews, questionnaires,empirical research and other research methods, to carry out a comprehensive study of thetopic. On the basis of explaining the concept of organization performance management andindividual performance management, it summarizes the shortcomings of the M State TaxBureau's individual assessment, analyzes the significance of the implementation ofindividual performance management, and focuses on the development of individualperformance management in M State Tax Bureau. To drive the organization performancemanagement and the individual performance management of double.The Bureau hasformulated measures for the individual performance management,perfected theorganization,defined task responsibility, promoted the implementation; accordingto“performance planning, process management and evaluation of implementation, theresults of application” four links, the individual performance management has subdividedinto 11 steps,promoteed the implementation one by one step.In terms of implementationeffect,the individual performance management of M State Tax Bureau,has promoted thejob responsibilities, standardized business processes, promoted the comprehensivedevelopment of individual tax cadres, enhanced the level of organizational performance ,enhanced the level of the internal management of the tax department.But at the sametime,there are also lack of actual effect, process management becomes a mere formality,performance appraisal is not strict, and finally the use not strong enough. The reasons forthese problems,has not formed the identity height, has not formed a complete managementsystem, process and organization is not effective and the quality of performancemanagement needs to be improved.
This paper summarizes the experience and lessons of M State Tax Bureau individualperformance management, from two aspects of evaluation and evaluation, understandproblems existing in performance management, idealized implementation mode,questionnaire survey method, from two aspects of evaluation and evaluation to understandproblems existing in performance management, idealized implementation mode.putforward the ideas and measures of improving the individual performance managementsystem: on the one hand, according to the systematic and systematic view, individualperformance management is divided into four key links and an auxiliary link.Performanceplan includes a key node in the individual annual performance plan, personal performance,individual performance specifications; process management including plan management,process control, analysis and improvement of key nodes; performance evaluation includingindividual performance self-examination, to carry out performance appraisal, determine theevaluation results, evaluation grades division of key nodes; results application andfeedback, including the implementation and management issues, organizationalperformance interview, evaluation result application, improved performance plans andother critical nodes; management measures mainly includes strengthens performancecommunication, to build a culture of performance, set up the information platform.Eachlink and key nodes launch sequentially, pressure stubble promote and eventually formed acomplete performance management system.On the other hand, in accordance with theprinciple of practicality and operation, the design of single card table books, structure theconcrete method system, comprehensively promote the individual performancemanagement of continuous improvement, scientific progress.From the point of view oftop-level design perfect related system files, and from the operational level to establishoperation process, table card single book, Constructing the individual performancemanagement system of the grass-roots tax authorities, to provide a reference for thegrass-roots tax authorities, has very strong practicability and maneuverability. It isinnovative in the research of individual performance management of the grass-roots taxauthorities .
Key words: Administrative Organ, Individual Performance, ManagementSystem
目 录
第 1 章 绪论
1.1 选题背景与研究意义
1.1.1 选题背景
1.1.2 理论意义和现实意义
1.2 国内外研究综述
1.2.1 国外研究综述
1.2.2 国内研究综述
1.3 研究思路与研究方法
1.3.1 研究思路
1.3.2 研究方法
1.4 研究内容、解决的关键问题与创新点
1.4.1 研究内容
1.4.2 解决的关键问题和创新点
第 2 章 相关概念及基础理论
2.1 相关概念
2.1.1 绩效和绩效管理
2.1.2 绩效管理体系
2.1.3 税务机关绩效管理体系
2.1.4 个人绩效管理
2.1.5 绩效管理相关概念辨析
2.2 个人绩效管理理论基础
2.2.1“德能勤绩”考核法
2.2.2 “质量环”理论
2.2.3 新公共管理理论
2.2.4 激励理论
2.2.5 绩效管理的主要方法
第 3 章 M 国税局个人绩效管理的实施状况
3.1 M 国税局实施个人绩效管理的必要性
3.1.1 M 国税局概况
3.1.2 M 国税局传统个人考核模式现状
3.1.3 M 国税局传统个人考核模式存在的不足
3.1.4 M 国税局实施个人绩效管理的必要性
3.2 M 国税局个人绩效管理体系构建
3.2.1 总体架构
3.2.2 具体实施
3.3 基本原则
3.3.1 统一领导、分级管理
3.3.2 以人为本、激励约束
3.3.3 科学评价、客观公正
3.4 组织管理
3.4.1 绩效管理领导小组职责
3.4.2 绩效管理办公室职责
3.4.3 相关单位职责
3.5 考评对象及考评主体
3.5.1 局领导
3.5.2 机关科室负责人
3.5.3 机关一般人员
3.5.4 分局负责人
3.5.5 分局一般人员
3.6 绩效计划
3.6.1 个人绩效管理指标
3.6.2 个人绩效任务
3.7 过程管理
3.7.1 任务部署
3.7.2 自我管理
3.7.3 分析改进
3.8 绩效考评
3.8.1 考评方式
3.8.2 考评周期
3.8.3 考评流程
3.9 结果运用
3.9.1 计入绩效档案
3.9.2 绩效结果运用
第 4 章 M 国税局个人绩效管理运行成效分析
4.1 取得的成效
4.1.1 促进岗位职责、业务流程规范
4.1.2 推动税务干部个人全面发展
4.1.3 撬动组织绩效水平不管提升
4.1.4 提升税务部门内部管理水平
4.2 现行个人绩效管理存在的不足
4.2.1 绩效计划欠缺实效
4.2.2 过程管理流于形式
4.2.3 绩效考评不够严密
4.2.4 结果运用不够有力
4.3 原因分析
4.3.1 没有形成高度的认知认同
4.3.2 没有形成完备的管理体系
4.3.3 流程环节组织不够严密有效
4.3.4 绩效管理人员素质有待提升
第 5 章 完善 M 国税局个人绩效管理体系的思路和对策
5.1 构建科学合理的绩效计划
5.1.1 个人年度绩效计划
5.1.2 个人绩效内容
5.1.3 个人绩效说明书
5.2 强化过程管理
5.2.1 计划管理
5.2.2 过程控制
5.3 严格绩效考评
5.3.1 个人绩效自查
5.3.2 开展绩效考评
5.3.3 确定考评结果
5.3.4 考评等次划分
5.4 完善结果应用与反馈机制
5.4.1 实施问题管理
5.4.2 组织绩效面谈
5.4.3 考评结果应用
5.4.4 改进绩效计划
5.5 强化个人绩效管理保障措施
5.5.1 加强绩效沟通
5.5.2 打造绩效文化
5.5.3 建立信息平台
第 6 章 结论与展望
参考文献
致 谢
