摘要
政府绩效管理是提高行政效能、降低行政成本、促进政府职能转变、建设人民满意服务型政府的重要手段,是推进国家治理体系和治理能力现代化的有效途径。作为政府绩效管理的组成部分,税务绩效管理九年多来的改革创新展现了政府绩效管理在根本属性、价值追求、制度体系、评价格局、管理工具、技术支撑、效应发挥等方面演进的基本规律。从税务绩效管理的实践来看,坚持政治性与人民性的根本遵循、制度化与规范化的根本依托、考人与考事的相互结合、创新性与技术性的重要支撑以及效能性与发展性的不懈追求应是政府绩效管理未来的发展方向。
Government performance management is an important means to improve administrative efficiency,reduce administrative costs,promote the transformation of government functions and build a service-oriented government to the satisfaction of the people,and is an effective way to promote the modernization of the national governance system and governance capacity.As a part of government performance management,the reform and innovation of tax performance management over the past 9 years have shown the basic rules of the evolution of government performance management in terms of fundamental attributes,value pursuit,institutional system,evaluation pattern,management tools,technical support and effect.From the perspective of the practice of tax performance management,adhering to the fundamental principles of political and people’s nature,the fundamental support of institutionalisation and standardisation,the mutual combination of examination of people and matters,the important support of innovation and technology,and the unremitting pursuit of effectiveness and development should be the future development direction of government performance management.
作者
张定安
何强
Zhang Ding’an;He Qiang(Chinese Public Administration Society,Beijing 100017;Performance Management Department,General Office of the State Administration of Taxation,Beijing 100053)
出处
《中国行政管理》
CSSCI
北大核心
2022年第3期146-151,共6页
Chinese Public Administration
基金
国家社科基金重大委托项目“推动高质量发展的税务绩效管理:实践发展与理论研究”(编号:19@ZH018)。
关键词
税务绩效管理
政府绩效管理
演进逻辑
发展方向
tax performance management
government performance management
evolutionary logic
direction of development
