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随着我国公共行政管理部门改革的不断深入,绩效评估在公共部门领域受到高度重视。虽然大多数税务机关都有各自的一套绩效评估体系,但是都存在许多不容忽视的问题,影响着税务机关组织目标的实现。要解决税务机关存在的问题,就要从税务机关自身的特点出发,从体制、制度、方法、指标等多方面剖析其原因,从而完善税务机关的绩效评估体系。
With the deepening of the reform of public administration in our country, performance appraisal has received great attention in the public sector. Although most tax authorities have their own set of performance evaluation systems, there are many problems that can not be ignored, affecting the realization of the tax authorities’ organizational goals. To solve the problems existing in the tax authorities, we must proceed from the characteristics of the tax authorities and analyze the causes from the aspects of the system, system, methods and indexes so as to perfect the performance evaluation system of the tax authorities.