对税收管理绩效评价体系的思考

税收管理绩效评价是税务机关运用一定的指标体系对税收管理过程及其结果进行概括性的评价。评价时应本着系统的、战略的、权变的眼光,注重对指标的相互关系及其权重的确定,采取客观、公正、科学、全面的评价方法。将目标管理、关键绩效指标以及平衡记分卡等评价技术引入到税收管理绩效评价工作中,建立一种适用于不同层面的绩效评价体系,能够为提高质量和效率提供有效的评价方法。

Ponderations on the Evaluation System of the Tax Administration

The evaluation of the tax administration is that the tax bureau uses some index system to evaluate the process of tax administration and its results.In evaluation,we should be systematic and strategic,attach importance to the relations of the indexes,adopt an objective,fair,scientific and overall method,and try to modify the evaluation system for improving administration in tax quality and efficiency through the introduction of target administration,key score and balanced scorecard into evaluation of the tax administration.