税收风险管理关键绩效指标评价体系的构建及应用  

Construction and Application of Key Performance Indicators Evaluation System of Tax Risk Management

作　　者：张景华[1,2] 彭骥鸣[2] 

机构地区：[1]中国社会科学院财经战略研究院,北京100836 [2]国家税务总局党校,江苏扬州225007

出　　处：《财经理论研究》2013年第4期33-39,共7页Journal of Finance and Economics Theory

基　　金：国家税务总局2012年度重点课题<风险管理理论在税收征管中的应用>;2013年度教育培训科研课题<税收风险识别模型与应用>的阶段性成果

摘　　要：税收风险管理绩效评价贯穿于税收风险管理工作的全过程,能确保税收风险管理制度得到有效执行,并能不断完善税收风险管理的工作流程。将关键绩效指标法应用于税收风险管理绩效评价工作,对税收风险管理进行全流程、全方位的评价,构建税收风险管理关键绩效指标评价体系,有助于提高税收风险管理能力和水平,全面实现以风险管理为导向的现代化税收征管体系。Tax risk management performance evaluation runs through the whole process of tax risk management,which makes sure the tax risk management system is implemented effectively and improves the workflow of tax risk management. The application of key performance indicators to the whole process and full range of tax risk management performance evaluation and construction of tax risk management key performance evaluation indicators system help to improve the tax risk management ability and fully realize the modern system of risk- oriented tax management.

关 键 词：税收风险管理 绩效评价 关键绩效指标 

分 类 号：F812.42[经济管理—财政学]