摘要
为了综合评价非税收入征缴绩效,文章构建了非税收入征缴绩效评价指标体系,该指标体系包括非税收入基础管理、非税收入征缴效率管理、非税收入票据管理等三个一级指标及相应的13个二级指标。采用模糊综合评价法对其征缴绩效进行评价,实证结果表明,该指标体系能很好评价非税收入征缴绩效。
This paper uses Fuzzy Comprehensive Evaluation Method, from three first-level indexes of non-taxable income basic manage ment, collection performance management, non-taxable bill manage ment and thirteen corresponding second-level indexes, to establish performance measure ment system, and obtain exact measurement result ,which proves this method can make a good application in non-taxable income collection performance measurement.
出处
《南华大学学报（社会科学版）》
2013年第2期56-58,共3页
Journal of University of South China(Social Science Edition)
关键词
非税收入
征缴绩效
模糊综合评价法
non-taxable income
collection performance measurement
FCVM
