税务信息化发展的问题及对策探讨——基于“诺兰”阶段模型的分析  

Discussion on the Problems of China's Tax Information Development and Their Countermeasures——Analysis Based on"Nolan"model

作　　者：蒋丽斌[1] 

机构地区：[1]中南林业科技大学商学院

出　　处：《财务与金融》2009年第5期81-85,共5页Accounting and Finance

基　　金：湖南省教育厅课题"基于成本节约的税务信息化问题研究"(项目编号:07C824);中南林业科技大学青年基金课题"市场经济条件下企业税收筹划问题研究"(项目编号07QY010)

摘　　要：信息化是推动社会经济发展的重要力量,也是历史发展的一种必然趋势。税务信息化是税务部门顺应信息化时代的要求,主动迎接信息时代挑战而采取的积极措施。文章以"诺兰"阶段模型理论为基础,将我国税务信息化的发展历程分为起步、初步应用、快速发展和数据集中四个阶段。在此基础上,着重从思想意识、规划部署、征管改革和设备功能发挥四个方面分析了我国税务信息化建设中存在的诸多问题,并提出了推动和规范我国税务信息化建设的对策措施。The implementation of information is to promote an important force for social and economic development, and it is also an inevitable historical development trend. Tax information is the tax department of information conforms to the require- ments of the era of information and takes the initiative to meet the challenges of the information age and the positive measures taken. This paper uses ＂Nolan＂ stage model theory as the basis and divides tax information into the four development process as starting, the initial application, the rapid development and data collection four phases. On this basis, the paper focus on analyzing the problems existed in ideology, planning deployment, collection and management reform, and equipment function of these four aspects on the construction of China＇s tax information; and then the paper put forward countermeasures to promote and regulate the construction of China＇s tax information.

关 键 词：税务信息化 信息化管理“诺兰”模型 

分 类 号：G93[文化科学]