基于资源基础观的税务组织行政成本控制浅析

On tax organization administrative cost control based on resources basement concept

近来,党中央、国务院陆续出台了关于改进工作作风,厉行勤俭节约的多项规定。这对税务部门在强化行政成本控制,提高行政资源利用效率等方面提出了新的更高的要求。本文基于企业组织资源基础观这一不同的视角,针对税务机关在资源管理及行政成本控制方面存在的不足,提出了通过强化内部资源管理,进一步改进行政成本控制的有效路径。

Recently,the CPC Central Committee and the State Council have been issuing various regulations about improving the work style and insisting on thrift.These regulations may propose new and higher requirements to Tax department in strengthening their administrative cost control and improving their use efficiency of administrative resource.This article is based on the different perspective that is view of organization resource base,aiming the deficiencies of Tax department in resource management and administrative cost control,proposing an effective way by strengthening internal resource management,to improve the administrative cost control further.