摘要
研究我国税务系统绩效管理对于进一步推进行政体制改革具有重要的意义。文章分析了我国税务系统绩效管理体系的现状和特点,归纳出四个发展与创新的阶段——初创型、考核型、管理型和治理型,论述了税务系统实施绩效管理后对于促进税务重大改革和重大政策落实、提升税务系统行政效能、推进税收现代化建设和发展、激发税务部门干部队伍活力以及树立税务部门服务型政府形象等方面的成效。研究发现税务系统绩效管理体系的主要特色在于持续的改进和不断创新,具体表现在顶层设计与基层探索相统筹、制度的持续性创新、管人与治事相统一、结果导向与过程导向相统一以及管理技术方法不断优化等方面,使得税务系统绩效管理体系成为我国政府推行绩效管理的成功典范。
Studies on performance management of tax system are meaningful to administrative reform in China. This article identifies four stages of development and innovation of China＇s tax system performance management, including new establishment, evaluation, management, and governance. It argues that performance management on tax system will help to improve the reform, policy implementation, administrative efficacy, the modernity and development of taxation, the reputation of the tax departments, as well as to motivate the cadres in the tax system. By analyzing China＇s tax system performance management and its characteristics, the article finds that the key features of the performance management of tax system include the interaction of top design and local experiments, the combination of enduring institutional innovation and governance on human resource and specific issues, the result and process orientation, and continuous optimization of the management techniques, all of which present the performance management of tax system as the model of China＇s government performance management.
出处
《中国行政管理》
CSSCI
北大核心
2016年第11期24-29,共6页
Chinese Public Administration
关键词
税务系统
绩效管理
政府管理创新
taxation, performance management, government management and innovation
