昆明市非税收入管理流程再造
发布时间：2018-10-24 09:23
【摘要】：当前，非税收入规模不断增长，在地方财政总收入中占据半壁江山。但由于非税收入结构不合理、管理体制不健全、监督体系不健全、法律制度不完善等问题导致非税收入未能有效发挥优化资源配置和宏观调控等积极作用，甚至出现乱收费、加重企业负担等负面作用使得社会分配不公影响全社会和谐发展。为加强经济管理，有效合理管理国家收入，加强对非税收入的规范管理是势在必行的。本文通过管理流程再造重新设计政府内部非税收入管理的人力资源、组织结构、信息化和工作流程，，以非税收入使用效益最大化为中心，深入探寻非税收入管理中所存在的问题，本文通过文献研究法、统计分析法、调查研究法等多种研究方法针对昆明市非税收入管理为例，运用企业流程再造理论，建立一套适合于政府组织的流程再造，对非税收入管理理论及实践都具有一定的现实意义。
[Abstract]:At present, the scale of non-tax income continues to grow, accounting for half of the total revenue of local finance. However, due to the unreasonable structure of non-tax income, imperfect management system, imperfect supervision system, imperfect legal system and other problems, non-tax income can not effectively play an active role in optimizing the allocation of resources and macro-control, and even lead to arbitrary charges. The negative effects such as increasing the burden of enterprises make the unfair social distribution affect the harmonious development of the whole society. In order to strengthen the economic management, effectively and reasonably manage the national income and strengthen the standardized management of the non-tax income, it is imperative. This paper redesigns the human resources, organizational structure, information and workflow of non-tax revenue management in government through management process reengineering, focusing on maximizing the benefit of non-tax income use. In order to explore the problems existing in the management of non-tax income, this paper applies the theory of enterprise process reengineering to Kunming's non-tax income management through literature research, statistical analysis, investigation and other research methods. The establishment of a set of process reengineering suitable for government organizations is of practical significance to the theory and practice of non-tax revenue management.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.43
本文编号：2290982
[Abstract]:At present, the scale of non-tax income continues to grow, accounting for half of the total revenue of local finance. However, due to the unreasonable structure of non-tax income, imperfect management system, imperfect supervision system, imperfect legal system and other problems, non-tax income can not effectively play an active role in optimizing the allocation of resources and macro-control, and even lead to arbitrary charges. The negative effects such as increasing the burden of enterprises make the unfair social distribution affect the harmonious development of the whole society. In order to strengthen the economic management, effectively and reasonably manage the national income and strengthen the standardized management of the non-tax income, it is imperative. This paper redesigns the human resources, organizational structure, information and workflow of non-tax revenue management in government through management process reengineering, focusing on maximizing the benefit of non-tax income use. In order to explore the problems existing in the management of non-tax income, this paper applies the theory of enterprise process reengineering to Kunming's non-tax income management through literature research, statistical analysis, investigation and other research methods. The establishment of a set of process reengineering suitable for government organizations is of practical significance to the theory and practice of non-tax revenue management.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.43
【参考文献】
相关期刊论文 前3条
1 李庆钧;;政府流程再造的原则与模式分析[J];行政论坛;2008年06期
2 潘明星,匡萍;创新政府非税收入管理方式的思考[J];中国行政管理;2005年02期
3 姜晓萍;;政府流程再造的基础理论与现实意义[J];中国行政管理;2006年05期
本文编号：2290982
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