非税收入征管质量评估体系研究

A Study on the Quality Evaluation System for Collection and Management of Non-tax Revenue

非税收入是政府财政收入的重要组成部分,加强非税收入征收管理是市场经济条件下理顺政府分配关系、健全公共财政职能的客观要求。本文以初步建立非税收入征管质量评估体系为出发点,使用定性分析与定量分析相结合的方法,对非税收入征收和完成情况进行综合分析评价,以提高征管质量评估的针对性、有效性和准确性,实现非税收入的应收尽收。

Non-tax revenue constitutes an important part of the government revenues,so it is necessary to improve the management of non-tax collection under the background of market economy to straighten out the relationship between the government’s jurisdiction and revenue distribution and to build up a sound public finance.From the starting point of establishing a quality evaluation system for non-tax revenue collection,this paper,adopting qualitative and quantitative methods,makes a comprehensive analysis and evaluation of non-tax collection on purpose to improve the pertinence,validity and accuracy of the evaluation system and to collect the non-tax revenue without omissions.