深化完善税务系统绩效管理机制的实践与思考  

Practice and Reflection on Deepening and Perfecting the Performance Management Mechanism of the Tax Administration System

作　　者：孙德仁 Sun Deren

机构地区：[1]国家税务总局山东省税务局

出　　处：《税务研究》2020年第2期133-138,共6页

摘　　要：随着国税地税征管体制改革的顺利实施和绩效管理、数字人事的持续推进,如何进一步发挥绩效管理在税收工作中的导向作用,怎样深化和完善组织与个人、日常与年终"双结合"绩效管理机制,使绩效管理在不同维度和环节之间有效、有序衔接,充分发挥税收社会治理和政府调控职能,成为了税务部门需要深入研究解决的课题。本文在对税务系统绩效管理的发展历程进行回顾和分析的基础上,结合山东省税务系统绩效管理实践的有关情况,系统分析和梳理了税务系统绩效管理面临的问题和短板,并从打通组织绩效与个人绩效、加强税务系统绩效管理文化建设等几个方面,为税务系统绩效管理机制的进一步完善提供了方向和思路。With the smooth implementation of the reform of the national and local tax collection and management system and the continuous advancement of performance management and digital personnel matters, how to exert the guiding function of performance management in taxation further and how to deepen and improve the performance management mechanism that combines organizational performance with individual performance and combines daily performance with yearly performance to produce effective and orderly connections of performance management among different dimensions and links and to allow tax to play a full role in social governance and government regulation become a subject that the tax departments should study and solve in depth. This paper reviews and analyzes the development process of performance management of the tax administration system. On this basis, combined with the practice of the performance management in Shandong province, the paper analyzes and sorts out systematically the problems and shortcomings in the performance management of the tax administration system. The paper gives a direction and idea on how to improve the performance management mechanism by combining organizational performance with individual performance and strengthening the culture construction of the performance management of the tax administration system.

关 键 词：绩效管理 组织绩效 个人绩效 过程管理 

分 类 号：F812.42[经济管理—财政学]