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关于上行“管户·理事”权的研究——论开放型的大企业税收管理改革新思路
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作者 黄学铭 《税收经济研究》 2013年第4期45-50,共6页
文章试图从上行"管户.理事"权概念出发(而不仅仅从传统的"专业化管理"这一视角出发),突破传统思维,去研究大企业管理的改革(乃至对整个管户制度的改革),从而营造一个开放型的大企业税收管理改革新思路。文章通过对&... 文章试图从上行"管户.理事"权概念出发(而不仅仅从传统的"专业化管理"这一视角出发),突破传统思维,去研究大企业管理的改革(乃至对整个管户制度的改革),从而营造一个开放型的大企业税收管理改革新思路。文章通过对"管户.理事"这一新概念的定义来推导"管户.理事"权的设立,并且以上行"管户.理事"权这一标尺来衡量大企业税收管理改革是否属于开放型。通过探讨突破现行不合理的"管辖壁垒"这些改革的关键点,去积极倡导"专业理事、理事专责"和"协作互助、联合管户"的新理念。文章认为,对大企业管理(包括对重点税源企业的管理)应坚定地实施上行"管户.理事"权并且应向高层级靠拢。 展开更多
关键词 大企业税收管理 上行 “管户 理事”权
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Knowledge, Understanding and Attitude Toward Civic Rights and Duties in Administrative Affairs and People's Participation in Local Administration of Mahasarakham Municipality
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作者 Yupaporn Yupas 《Sociology Study》 2013年第4期269-277,共9页
This research aimed to study on the people and the local government. The samples were 395 respondents over 18 years old, selected locally of Mahasarakham Municipality, Thailand. The research found that the level of kn... This research aimed to study on the people and the local government. The samples were 395 respondents over 18 years old, selected locally of Mahasarakham Municipality, Thailand. The research found that the level of knowledge, understanding, and attitudes toward civic rights and duties of administrative affairs was at a high level but participation in the local administration was rated at a low level. The relationship between knowledge, understanding, and attitudes toward civic rights and duties of administrative affairs of the community was positive correlated. The relationship between knowledge and understanding toward civic rights and duties and participation in the community administration and the relationship between attitudes toward civic rights and duties in administrative affairs and participation in the local government administration were not correlated. Some recommendations were the local government organizations should promote and provide more information to build the right understandings and improve good attitudes toward civic rights and duties in administrative affairs. Local administrators and local leaders should play an important role to advocate and encourage public opinions toward a political ideology to ensure the public mind and make the vision "people-centered". Most importantly, the State shall pursue directive principles of State policies in relation to public participation. 展开更多
关键词 Administrative affairs ATTITUDES civic rights and duties PARTICIPATION
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