首页 | 本学科首页   官方微博 | 高级检索  
     检索      

税务基层单位绩效考核指标的分类设计与体系构建——基于因子分析法的实证研究
引用本文:刘奇超.税务基层单位绩效考核指标的分类设计与体系构建——基于因子分析法的实证研究[J].上海金融学院学报,2014(6):94-107.
作者姓名:刘奇超
作者单位:上海市浦东新区国家(地方)税务局,上海200122
摘    要:现行税务基层单位的绩效考核以定性方式为主,考核结果易受主观影响。持续发展的税务事业呼唤更为客观、公正的考核体系。借助因子分析法、层次分析法等数理统计手段,在已选影响因子的基础上构建指标甄别模型,辅之以关键事件法、360度考核法等考核方法,含纳六个维度18个单项指标及经克朗巴哈系数验证的综合绩效考核指标体系能极大程度地提高税务基层单位绩效考核的科学性与合理性。

关 键 词:税务基层单位  绩效考核  指标体系  因子分析法

Classified Design and Systematic Construction of Performance Appraisal of China's Tax Administration Primary Units--An Empirical Study Based on Factor Analysis
LIU Qi-chao.Classified Design and Systematic Construction of Performance Appraisal of China's Tax Administration Primary Units--An Empirical Study Based on Factor Analysis[J].Journal of Shanhai Finance University,2014(6):94-107.
Authors:LIU Qi-chao
Institution:LIU Qi-chao
Abstract:The present performance appraisal system applied in primary units of China's tax administration, which merely focused on qualitative method, is susceptible to subjectivity. The ongoing undertaking of China's tax administration calls for a more objective and fair-and-square appraisal system. This paper offered such a possible system. It is composed of eighteen single index series in six dimensions; it utilizes mathematical statistics methods like factor analysis and analytic hierarchy process (AHP); it establishes an indicator screening model based on chosen indicators; it adopts critical incident method and 360 degree performance method and other auxiliary evaluating methods which are tested and verified by Cronbach's alpha coefficient, can greatly improve the credibility and rationality of performance appraisal of China's tax administration primary units.
Keywords:primary units of tax administration  performance appraisal  indicator system  factor analysis
本文献已被 维普 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号