税务行政绩效管理的思路和制度基础

近年来,在"新公共管理"运动的大潮下,世界各地掀起了一场轰轰烈烈的政府再造运动,在此过程中,绩效管理作为企业成功的管理经验得到了普遍吸收和借鉴,成为西方各国实施政府再造、改进和评价政府管理活动的一个行之有效的工具。在我国,作为公共部门之一的税务部门,管理水平不断提高,但总体上仍属粗放式管理,本文认为税收征管改革要走"科技加管理"的道路,就必须实施税务行政绩效管理,努力探索在税务部门实施绩效管理的总体思路,建立以结果为本、纳税人导向和授权化管理的制度基础。

The Thought on the Tax Administration Performance Management And Its Institutional Foundation

In recent years,in the "new public management" tide, government reengineering is started from all parts of the world. In this course, performance management has been generally absorbed and used for reference as the successful management experience of enterprises,and has already become an effective tool that the western countries use for government reengineering, and the improvement and evaluation of government management.In our country,the management level of tax departments as one of public departments is improving constantly,but still belongs to extensive management generally. The paper argues that if tax administration reform is to take the way of " science,technology plus management" we must implement the tax performance management,actively explore the general thought of tax performance management,set up the institution that is based on outcome, customer orientation and decentralization management.