税收管理引入ISO理念批判  

To Criticize the Recommending of ISO in Tax Management

作　　者：吴晓宇[1] 

机构地区：[1]国家税务总局科研所,北京100038

出　　处：《当代财经》2004年第6期19-25,共7页Contemporary Finance and Economics

摘　　要：建立ISO9000税收质量管理体系是一项复杂的系统工程,需要全体人员的共同参与才能构建、运作起来,并发挥其效用。税收征管工作错综复杂,新情况、新问题层出不穷,希望通过“贯标”工作来解决所有问题的想法是不客观的,也是不现实的。在客观条件尚不具备的情况下急于将ISO9000标准引入到税收管理中必然会造成新的管理模式与传统模式发生冲撞而产生诸多的矛盾,并进而影响现行的税收工作。To establish ISO 9000 tax quality management system should be a complex project, it needs the attendant of all the participator to give play to its effect. Taxes Levy and management is very complex, there have many new problems and questions. The thought that to solve all the problems through recommending ISO was not objective and realistic. In the situations that there have not enough objective conditions, if we recommend ISO9000 standard, new management model and culture model should collide, and should produce many contradictions, influence the works of tax nowadays.

关 键 词：税收管理 ISO IS09000 税收质量管理体系 

分 类 号：F812.423[经济管理—财政学]