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基层税务组织绩效管理系统探讨

Research on the Performance Management System of Tax Organizations at the Grass-roots Level
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摘要 绩效管理是人力资源管理的一个核心内容,它对于提高组织管理水平,完善激励机制,树立组织价值观,实现战略目标至关重要。文章针对当前基层税务组织绩效管理存在的问题,结合现代绩效管理基本理论及其在西方公共部门的应用,从关键绩效指标体系、绩效文化、绩效考核等方面构建了基层税务组织的绩效管理系统,通过绩效管理系统的实施,不断改进和提升税务组织的总体绩效。 Performance management is the core content of human resource management, which is vital to improve organizational management, to perfect the incentive system, to found organizational value, and to realize strategic targets. In view of the present, problems in tax organizations at the grass - roots level, after introducing the modern theory of performance management and its application in public departments in the western cuntries, this essay constructed the performance management sysytem of tax organizations at the grass - roots level included KPI system, performance culture, performance inspection implementation, performance result utilization, and so on. The implementation of the performance management system would improve and promote the overall performance of tax organization unceasingly.
作者 杨艳军 谢敏
机构地区 中南大学商学院
出处 《郑州航空工业管理学院学报》 2007年第1期83-86,共4页 Journal of Zhengzhou University of Aeronautics
关键词 基层税务组织 绩效管理 关键绩效指标 tax organization at the grass- roots level performance management KPI system
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