税务机关强化激励对税务人员组织认同的促进效应研究  

A Study of the Motivating Effect of Tax Authorities' Strengthened Incentives on Tax Officials' Organizational Identification

作　　者：张同建[1] 刘卫忠[1] 

机构地区：[1]江苏大学管理学院,江苏镇江212013

出　　处：《当代财经》2015年第8期37-46,共10页Contemporary Finance and Economics

基　　金：国家社会科学基金项目"服务嵌入;创新驱动与产业网络协同演进实证研究"(11BJL074)

摘　　要：强化激励是我国税务机关的一种常规性激励方式。通过经验研究,解析了税务机关强化激励、税务人员组织认同和纳税人满意度之间的相关性,发现了当前我国税务机关强化激励的优势和不足,并从操作层面提出了强化激励的改进措施。总体来说,我国应当在正强化激励、负强化激励、消退激励和惩罚激励四个方面完善激励机制,提升我国税务行政管理效率。To strengthen the incentive is a conventional way of incentives adopted by China＇s tax authorities. Through empirical researches, this paper analyzes the correlation between the strengthened incentives of the tax authorities, tax officials＇ organizational identity and taxpayers＇ satisfaction. The results show that currently China＇s tax authorities have their strengths and weaknesses; therefore it puts forward some measures to improve the strengthened incentives from the operational level. Overall, China should perfect the incentive mechanism from the four aspects of positively strengthened in- centives, negatively strengthened incentives, faded incentives and penalty incentives, so as to enhance the efficiency of China＇s tax administration.

关 键 词：税务人员 强化激励 消退激励 组织认同 纳税人满意度 

分 类 号：F812.42[经济管理—财政学]