公共管理改革浪潮下国税机构的职能配置与组织模式

On Functional Allocation and Organizational Models of National Revenue Bodies in Different Countries against the Backdrop of Public Management Reform

近二三十年来,席卷世界的公共管理改革浪潮,特别是新公共管理运动对发达国家和相当一部分发展中国家的国税机构改革产生了重要影响。在新公共管理改革的客户导向和市场导向下,不少国家国税机构的职能配置有所扩大,组织模式也发生了相应的改变。这些经验对我国国税机构的改革具有一定借鉴意义。

During the recent two or three decades, the trend of public management reform has enhanced in the world, especially the movement of new public management has yielded significant impacts on the reform of national revenue bodies in developed and some developing countries. Affected by the customer-based direction and market orientations of new public management reform, functions of national revenue bodies in a lot of countries have been widened, and the organizational models have undergone correspondent changes. Such experiences may be used as reference for the reform of national revenue bodies in China.