摘要
税收执法风险管理是风险管理在税收领域的一种制度化应用。以执法岗位作为基础,建立科学化、规范化的管理体系,不但能够有效制约和规范执法权的运行,而且是基于一种积极、主动的意识来进行税务系统的组织与管理。这一体系以岗位的内部风险管理为核心,以信息化机制、长效机制、内部协调与外部监督机制、人力资源的培养与优化配置机制为重要组成部分而有机构成。
Tax law enforcement risk management is a new field to which risk management has been applied. To construct a scientific and normalized risk management system in which position risk management is fundamental can effectively constrain and regulate the operation of law enforcement power, but also help to organize and manage tax organizations with a positive and active awareness. This system, with internal risk management of position as the core, consists of the following important parts： informatization mechanism, long -term strategy, internal coordination and external supervision, human resource education and optimal allocation mechanism.
出处
《山东财政学院学报》
2012年第4期25-30,63,共7页
Journal of Shandong Finance Institute
基金
国家税务总局2011年度重点研究课题"税收征管岗位风险控制体系研究"
关键词
税收执法
风险管理
体系化
岗位
tax law enforcement
risk management
systematization
position
