摘要
税务数字人事是符合新时代新阶段要求的数字化干部考核评价管理体系,蕴含着深刻的理论逻辑、鲜明的实践逻辑和积极的价值逻辑。其中,知事识人的政治要求、政府治理的效能要求、科技驱动的战略要求是其理论逻辑,决定着数字人事的前行方向;制度赋能、岗位赋责、数据赋智、结果赋效是其实践逻辑,展现出数字人事的蓬勃生命力;促进向上向善、转变决策方式、彰显税收治理、提供税务方案是其价值逻辑,为提升我国公务员治理能力提供有益探索。
Digital Tax Personnel Management is a digital cadre assessment and evaluation management system adapted to the new era and the new stage.It contains a profound theoretical logic,a clear practical logic and a positive value logic.The theoretical logic refers to the political requirements of knowing about things and evaluating talent,the efficiency requirements of government governance,and the strategic requirements driven by science and technology,which determines the direction of digital tax personnel management.The practical logic refers to the system empowerment,post responsibility,data intelligence,and results effectiveness,which shows the vigorous vitality of digital tax personnel management.The value logic refers to promoting progress and goodness,changing decision-making methods,highlighting tax governance,and providing tax solutions,which provides useful reference for improving the governance capacity of civil servants in China.
作者
刘尊涛
马陟政
LIU Zuntao;MA Zhizheng
出处
《税务研究》
CSSCI
北大核心
2022年第9期133-138,共6页
基金
国家社会科学基金重大委托项目“推动高质量发展的税务绩效管理:实践发展与理论研究”(项目编号:19@ZH018)的阶段性研究成果。
关键词
数字人事
绩效管理
税收治理
税收现代化
Digital Tax Personnel Management
Performance Management
Tax Governance
Tax Modernization