服务型政府建设与公共服务绩效测评体系构建:以X市的纳税服务为例  

Service-oriented Government and Citizen-Centered Government Performance Evaluation:Tax Collection Service as an Example

作　　者：于文轩[1] 许成委[1] 何文俊 

机构地区：[1]新加坡南洋理工大学,新加坡637332 [2]西安市地税局,西安710004

出　　处：《甘肃行政学院学报》2016年第1期4-12,127,共9页Journal of Gansu Administration Institute

基　　金：陕西省软科学重点项目(编号:2011KRZ12)的资助

摘　　要：随着经济转型和城市化的发展,中国政府的治理模式开始从经济发展型政府向服务型政府转变。服务型政府要求政府将公共服务供给置于政府职能工作的中心,满足公众的公共服务需求,提升公共服务满意度。这样一个以公共服务满意度为核心的公共管理形态对传统的强调过程和产出的政府绩效评估模式产生了巨大冲击。在这个转型过程中,一个重要的学术和实践问题是应如何看待公民对公共服务质量的感知和评价。本文围绕这一问题,以服务型政府建设,公民公共服务质量测评的相关文献为基础,探讨公民主观测评对服务型政府建设视域下的公共服务质量测评的重要性。以此为指导思想,本文以纳税服务为例,构建了一个以公民主观评价为核心的公共服务质量测评体系,并收集经验数据,采用因子分析和回归分析等统计方法对这一框架进行了经验检验,对构建以公民主观测评为基础的公共服务绩效测评体系进行探索。Pushed and pulled by social and economic development and unprecedented urbanization, service-oriented governmentis Chinese government's new governance model. Service-oriented government requires a citizen-centered government perfor-mance evaluation system. However, whether citizens' subjective performance evaluation is reliable has been a controversial issuewith significant theoretical and practical implications in the field of public management. In this article, according to the literaturereview in service-oriented government in China and citizen's subjective performance measurement, we discussed the importanceof citizen-centered performance measurement system for service-oriented government building. Focusing on tax collection ser-vice, we construct a citizen-centered performance evaluation framework and empirically test the the framework with data collect-ed in City X in China, providing an educational exploration for practitioners in constructing a public service measurement systembased on citizens' subjective evaluation.

关 键 词：服务型政府 公共服务绩效测评 公民主观绩效测评 纳税服务满意 纳税服务质量 

分 类 号：D630.1[政治法律—政治学] F812.42[政治法律—中外政治制度]