税务绩效评估体系探讨

Constructing Performance Appraisal System and Perfecting Tax Administration

税务机关内部的管理属于"公共管理"范畴,公共管理的"惟一性"即天然"垄断性",导致公共管理相对是低效或无效的,由于公共管理的多重价值性与市场价值有部分重叠给市场和政府部门之间的经验借鉴提供基础,因此本文试从市场领域中借鉴以激励—约束为核心的绩效评估体系,引入税务部门内部管理,以期解决由公共性所带来的缺陷。

With the coming of information era, intellectual capital enhances its status apparently among other kinds of resources, becomes the main power of economic growth and brings a series of innovations of management comcepts. Great importance is being attached to the leading management concept that people take intellectual capital as a carrier. The internal management of a tax departement belongs to public management, the uniqueness of which is natural monopoly that results in low efficiency or inefficiency. The partly overlapping of multi-values of public management with market values provides a foundation of using inter-departement experiences for reference. This essay tries to introduce the performance appraisal system to the internal management of a tax department for the purpose of solving the defects caused by 'publicity'.