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近年来,一些税务机关将绩效管理引入了税务管理实践,然而,在众多国内外企业组织中取得显著成效的绩效管理却不同程度地出现了“水土不服”的症状。笔者认为在税务机关推行管理创新,既需要运用拿来主义,更应当科学地消化吸收,只有把绩效管理理论方法与税务机关的管理特点有效融合,才能在管理创新实践中取得预期的效果。
In recent years, some tax authorities have introduced performance management into tax management practices. However, the performance management that has achieved remarkable results in many domestic and foreign enterprises and organizations has shown some degree of “acclimatization”. The author believes that in order to promote the management innovation in the taxation authority, it is necessary to use the use of justice and more to absorb and absorb it scientifically. Only by integrating the theory of performance management with the management characteristics of the tax authorities can we achieve the desired effect in the practice of management innovation.