“阳光工资”制度背景下基层地税员工的激励机制探讨  

On the Incentive Mechanism for the Staff of Local Taxation Bureau under the Background of “Sunshine Salary”

作　　者：朱良华[1] 

机构地区：[1]梧州学院,广西梧州543002

出　　处：《梧州学院学报》2012年第4期31-34,共4页Journal of Wuzhou University

基　　金：广西高校"十一五"重点建设研究基地:粤港澳产业转移研究中心(桂教科研[2007]20号文)阶段性成果

摘　　要："阳光工资"制度导致基层地税员工收入减少,不公平感增加,对基层地税员工的激励提出了新的挑战。税务部门应该对传统的激励机制进行创新,比如:注重地税文化建设,提升基层地税员工的价值理念水平;分类开展培训活动,提升基层地税员工的综合素质;健全和完善基层地税单位的绩效考评制度,建立科学的绩效管理系统;重视情感激励手段的运用。The ＂sunshine salary＂ system results in a decrease of income and an increase of sense of unfairness of the staff of local taxation bureau,which leads to a new challenge of incenting this part of staff.The taxation administration should make innovations to the traditional incentive mechanism,for example：attaching importance to the cultural construction in local taxation bureaus,promote the staff＇s awareness of values,conducting respectively some training programs,improving the staff＇s comprehensive quality,establishing and perfecting an evaluating system of performance,establishing a controlling system of performance,concentrating on the application of emotional incentives.

关 键 词：“阳光工资” 基层地税员工 激励机制 

分 类 号：F243.5[经济管理—劳动经济]