新疆税务机关绩效管理满意度评价研究——基于基层税务机关问卷调查数据  

On Satisfaction Evaluation of Performance Management of Xinjiang Tax Authorities——Based on the Questionnaire Survey Data of Grass-roots Tax Authorities

作　　者：谢军 王金成 李博峰 赵国春[3] XIE Jun;WANG Jincheng;LI Bofeng;ZHAO Guochun(Xinjiang Taxation Bureau,State Administration of Taxation,Urumqi 830002,China;Toksun County Taxation Bureau,State Administration of Taxation,Tokexun 838100,China;Xinjiang University of Finance and Economics,Urumqi 830012,China)

机构地区：[1]国家税务总局新疆维吾尔自治区税务局,新疆乌鲁木齐830002 [2]国家税务总局托克逊县税务局,新疆托克逊838100 [3]新疆财经大学财政税务学院,新疆乌鲁木齐830012

出　　处：《新疆财经大学学报》2021年第1期47-55,共9页Journal of Xinjiang University of Finance & Economics

基　　金：国家社会科学基金重大委托项目新疆税务局分项课题“以高质量发展为导向加强税务绩效改进提升的路径与方法”(19@ZH018)。

摘　　要：提高税务机关绩效管理满意度对于提升税务机关绩效管理水平、推进财政治理现代化、实现国家治理体系和治理能力现代化意义重大。本文基于新疆基层税务机关的问卷调查数据,通过建立Logit排序模型对新疆税务机关绩效管理满意度进行研究。研究发现,性别、年龄、职务层级、岗位类别等变量会对税务机关绩效管理制度、绩效考评过程与绩效考评结果运用等方面产生异质性影响。今后应着力加强绩效管理制度建设,奠定税务机关绩效管理高质量发展的制度基础;不断优化绩效管理运行体系,完善税务机关绩效管理考评机制;同时加强对税务机关绩效管理考评结果的运用,强化考评结果与管理制度的互补效应。The performance management satisfaction of tax authorities is of great significance for improving the performance management level of tax authorities,promoting the modernization of financial governance,and realizing the modernization of na⁃tional governance system and governance capacity.Based on the relevant research on performance management at home and abroad,this paper studies the satisfaction evaluation of performance management of Xinjiang tax authorities by questionnaire sur⁃vey.Based on the results of the questionnaire survey,the Logit ranking model was established to empirically analyze the impact of various variables on the tax authorities'satisfaction with performance management.It was found that variables such as gender,age,job level and post category would have a heterogeneous impact on the tax authorities'performance management system,per⁃formance evaluation process and the application of performance evaluation results.In the future,it is of great importance to strengthen the construction of performance management system to lay the institutional foundation for the high quality develop⁃ment of tax authorities'performance management,to constantly optimize the performance management operation system and im⁃prove the performance management evaluation mechanism of tax authorities and to strengthen the application of performance management evaluation results of tax authorities and strengthen the complementary effect of evaluation results and management system.

关 键 词：税务机关 绩效管理 绩效考评 满意度评价 

分 类 号：F812.42[经济管理—财政学]