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近来,党中央、国务院陆续出台了关于改进工作作风,厉行勤俭节约的多项规定。这对税务部门在强化行政成本控制,提高行政资源利用效率等方面提出了新的更高的要求。本文基于企业组织资源基础观这一不同的视角,针对税务机关在资源管理及行政成本控制方面存在的不足,提出了通过强化内部资源管理,进一步改进行政成本控制的有效路径。
Recently, the CPC Central Committee and the State Council successively issued a number of provisions on improving working style and practicing diligence and thrift. This puts forward new and higher requirements for tax departments in strengthening the control of administrative costs and improving the efficiency of administrative resources utilization. This paper, based on the different perspectives of resource-based view of enterprise organization, proposes an effective way to further improve the control of administrative costs through strengthening internal resource management in view of the deficiencies of tax authorities in resource management and administration cost control.