流程再造理论在我国公共管理中的应用与启示——基于淮安市国税局流程再造的案例分析

Study on Application of Process Reengineering Theory in Reform of Public Administration in China and Its Inspiration——Basing on Case Study of Huaian State Taxation Bureau

流程再造理论及其在企业的应用实践为公共管理变革提供了有益的启示。本文对江苏省淮安市国税局流程再造进行了研究,分析得出了以下重要结论:自上而下,由点及面的现实改革路径以及全员普遍参与、坚实的信息化基础等是税务部门成功实施流程再造的关键因素。同时,该案例也提示出盲目实施再造、短期内全面推开、与法律发生冲突、过度依赖信息导致管理僵化等重要风险。此外,淮安市国税局流程再造也预示了信息化条件下税收征管在业务重点、组织结构、征管模式、组织与人员管理方面将发生重大变化。

Process reengineering theory and its application in enterprises provide a useful insight for public administration reform. Based on the case study of process re-engineering of Huaian State Taxation Bureau, this paper draws some important conclusions. Critical factors that contribute to the success re-engineering include top to down reform pattern, reform experimentation, universal participation, a solid information base. Process Reengineering is a high-risk reform, especially for public sectors. The successful experience of the case also suggests the important risks including radical reform, conflict with law, over reliance on information technical. Moreover, great changes will take place in the field of tax administration.