宜春市稅務(wù)局激勵機(jī)制建設(shè)現(xiàn)狀研究

1、宜春市稅務(wù)局激勵機(jī)制建設(shè)現(xiàn)狀研究摘 要公務(wù)員的管理機(jī)制中不可或缺的部分就是公務(wù)員的激勵機(jī)制，良好的公務(wù)員激勵機(jī)制能有效的提升公務(wù)員的工作效率，提升公務(wù)員隊伍的穩(wěn)定性與積極性，發(fā)揮干部的主觀能動性。目前，我國公務(wù)員隊伍龐大，雖然已經(jīng)在逐步探索各種形式的公務(wù)員激勵機(jī)制，但是，與國外發(fā)達(dá)國家相比，我國的激勵機(jī)制尚有許多不完善的地方，沒有形成具有中國特殊的一套激勵機(jī)制。稅務(wù)局公務(wù)員長期以來存在著工作效率低效，工作態(tài)度散漫等問題，究其原因，很大一部分是由于稅務(wù)局缺乏有效的激勵機(jī)制。稅務(wù)局的激勵機(jī)制的形成不是一朝一夕，需要不斷探索新的方法，并運(yùn)用到稅收工作當(dāng)中去。本文以宜春市稅務(wù)局為例，探討如何完善稅務(wù)部

2、門的激勵機(jī)制，提升稅務(wù)部門的激勵效果。本文首先對公務(wù)員激勵機(jī)制的理論進(jìn)行闡述，對激勵機(jī)制的概念、構(gòu)成要素及意義進(jìn)行了闡述，并結(jié)合本文研究的內(nèi)容，重點(diǎn)介紹了幾種經(jīng)典的激勵理論，以激勵理論指導(dǎo)構(gòu)建機(jī)制。其次，針對宜春市稅務(wù)局現(xiàn)行的激勵機(jī)制進(jìn)行了介紹，重點(diǎn)介紹了已經(jīng)使用的激勵機(jī)制及取得的成效，并通過調(diào)查問卷的形式，收集稅務(wù)干部對現(xiàn)有激勵機(jī)制的看法，并分析總結(jié)出激勵機(jī)制存在的問題。再次，借鑒了國外公務(wù)員激勵機(jī)制的優(yōu)秀經(jīng)驗，分析了國外公務(wù)員激勵機(jī)制的優(yōu)點(diǎn)，提出了對國內(nèi)公務(wù)員激勵機(jī)制的啟示。最后，針對我國稅務(wù)部門的特點(diǎn)，提出了完善公務(wù)員激勵機(jī)制的幾點(diǎn)措施，通過思想激勵、物質(zhì)激勵、崗位激勵、目標(biāo)激勵、反向激

3、勵、發(fā)展激勵等多種激勵機(jī)制的形式，加強(qiáng)公務(wù)員激勵機(jī)制的成效。關(guān)鍵詞：稅務(wù)局；公務(wù)員；激勵機(jī)制AbstractIs an integral part of the civil servant management mechanism of incentivemechanism of civil servant, a good civil servant incentive mechanism can effectivelyimprove the working efficiency of the civil servants, improve the stability andenthusias

4、m of civil servants, cadres of the subjective initiative into full play At present,our country civil servants huge, although has been exploring various forms of incentivemechanism of civil servants, however, compared with the developed countries abroad,incentive mechanism of our country has many dra

5、wbacks, not formed a set of incentivemechanism with Chinese special Land tax system of civil servants for a long time thereis a low efficiency, work attitude and lax, investigate its reason, in large part because theland tax system in our country is lack of effective incentive mechanism The formatio

6、nof the incentive mechanism of the tax system is not one day It is necessary to explorenew methods and apply them to the tax workThis paper mainly discusses how to improve the incentive mechanism of the localtax department and improve the incentive effect of the local tax department by takingthe loc

7、al taxation bureau of yichun city as an example This article first elaborates thetheory of incentive mechanism of civil servants, the concept of incentive mechanism,incentive mechanism of the constituent elements and significance are expounded,combined with the research contents of this paper, mainl

8、y introduced several classicalincentive theory, incentive theory to guide the constructing mechanism Secondly, inview of the incentive mechanism of yi chun city tax bureau is introduced, mainlyintroduced already use of incentive mechanism and results, and through the form ofquestionnaire, collecting

9、 local cadres view of the existing incentive mechanism, andsums up the problems existing in the incentive mechanism are analyzed Thirdly, itdraws on the excellent experience of foreign civil servants incentive mechanism,analyzes the advantages of the incentive mechanism of foreign civil servants, an

10、d putsforward the inspiration to the domestic civil servant incentive mechanism Finally, inview of the characteristics of the tax authorities in China, puts forward some measuresof improving the civil servant mechanism, through thought, material incentives, jobmotivation, objective motivation, perve

11、rse incentives, incentives and other incentives inthe form of development, strengthen the efficiency of the incentive mechanism of civilservantsKeywords: land tax system; Civil servants; Incentive mechanism目 錄1 導(dǎo)論1.1 研究背景與意義1.1.1 研究背景目前，我國經(jīng)濟(jì)已經(jīng)從高速發(fā)展轉(zhuǎn)向中高速發(fā)展階段，政府部門職責(zé)亟待轉(zhuǎn)變，政府部門的管理模式需要從傳統(tǒng)的管制型轉(zhuǎn)為服務(wù)型。近年來，我國政

12、府部門積極轉(zhuǎn)變，引入西方先進(jìn)的人力資源管理模式，通過不斷改進(jìn)自身管理模式提升發(fā)展水平。人力資源水平直接關(guān)系到政府部門的運(yùn)作效率，但是如何提升公務(wù)員的激勵一直是一個難題，部分政府單位人浮于事，工作效率極其低下，進(jìn)一步影響了政府公務(wù)員隊伍的整體素質(zhì)。稅務(wù)部門作為政府的有機(jī)組成部分，同樣也面臨著稅務(wù)干部工作效率低下的問題。因此，下一步稅務(wù)部門必須改革現(xiàn)有的管理模式，引入先進(jìn)的人力資源管理經(jīng)驗，提升績效激勵的水平，加強(qiáng)績效激勵的效率，以科學(xué)嚴(yán)謹(jǐn)?shù)募顧C(jī)制提升稅務(wù)部門員工的工作熱情，提高日常工作效率。1.1.2 研究意義1.2 國內(nèi)外研究現(xiàn)狀1.2.1 國外研究現(xiàn)狀1.2.2 國內(nèi)研究現(xiàn)狀1.3 研究方

13、法與研究內(nèi)容1.4 創(chuàng)新與不足2 公務(wù)員激勵理論概述2.1 相關(guān)概念界定2.2 激勵機(jī)制的構(gòu)成要素2.3 激勵機(jī)制的意義2.4 公務(wù)員激勵的理論依據(jù)2.4.1 內(nèi)容型激勵理論2.4.2 過程型激勵理論2.4.3 行為強(qiáng)化型激勵理論2.4.4 綜合型激勵理論3 宜春市稅務(wù)局激勵機(jī)制建設(shè)現(xiàn)狀及存在的問題3.1 宜春市稅務(wù)局概況3.2 宜春市稅務(wù)局公務(wù)員激勵機(jī)制3.2.1 宜春市稅務(wù)局公務(wù)員激勵機(jī)制的內(nèi)容3.2.2 宜春市稅務(wù)局公務(wù)員激勵機(jī)制的成效3.3 宜春市稅務(wù)局公務(wù)員激勵機(jī)制存在的問題及原因3.3.1 宜春市稅務(wù)局公務(wù)員激勵機(jī)制調(diào)查分析3.3.2 宜春市稅務(wù)局公務(wù)員激勵機(jī)制存在的問題4 國外公務(wù)員激勵機(jī)制實(shí)踐及借鑒4.1 西方國家公務(wù)員激勵機(jī)制的實(shí)踐4.2 西方國家公務(wù)員激勵機(jī)制借鑒4.3