纳税服务工作评价的新模式

• 作 者: 樊培银 王倩 马俊
• 机 构: 中国海洋大学管理学院,
• 出 处: 会计师
• 发表日期: 2011年02期
• 关键词: 纳税服务 税务部门 纳税人 三个维度 工作评价

平衡计分卡是用于绩效评价的重要工具,在政府工作评价体系中,平衡计分卡也被引入和应用。本文以平衡计分卡的维度构造出纳税服务评价新模型——3D-SSI指数模型,设计出3D-SSI模型的三个维度,它们依次是设施、人员和流程,这三个维度决定了纳税人的综合满意度。以此来评价纳税服务工作,为纳税服务工作的改进提供指导思想。

Balanced scorecard is an important tool for performance evaluation. In the evaluation system of government work, Balanced Scorecard has also been introduced and applied. This paper constructs a new model of tax service evaluation based on the balance scorecard-3D-SSI index model, and designs three dimensions of 3D-SSI model, which are in turn facilities, personnel and process, which determine the tax payment Comprehensive satisfaction of people. In order to evaluate the work of tax services, to provide guidance for the improvement of tax services.