【摘要】：當(dāng)前，非稅收入規(guī)模不斷增長，在地方財政總收入中占據(jù)半壁江山。但由于非稅收入結(jié)構(gòu)不合理、管理體制不健全、監(jiān)督體系不健全、法律制度不完善等問題導(dǎo)致非稅收入未能有效發(fā)揮優(yōu)化資源配置和宏觀調(diào)控等積極作用，甚至出現(xiàn)亂收費、加重企業(yè)負擔(dān)等負面作用使得社會分配不公影響全社會和諧發(fā)展。為加強經(jīng)濟管理，有效合理管理國家收入，加強對非稅收入的規(guī)范管理是勢在必行的。本文通過管理流程再造重新設(shè)計政府內(nèi)部非稅收入管理的人力資源、組織結(jié)構(gòu)、信息化和工作流程，，以非稅收入使用效益最大化為中心，深入探尋非稅收入管理中所存在的問題，本文通過文獻研究法、統(tǒng)計分析法、調(diào)查研究法等多種研究方法針對昆明市非稅收入管理為例，運用企業(yè)流程再造理論，建立一套適合于政府組織的流程再造，對非稅收入管理理論及實踐都具有一定的現(xiàn)實意義。
[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.
【學(xué)位授予單位】：云南師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.43

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相關(guān)期刊論文 前3條

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本文編號：2290982