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税务系统领导干部监督的现实困境与对策研究

Realistic Dilemma of Supervision of Leading Cadres in Taxation System and the Study of Countermeasures

【作者】 姜辉;

【导师】 臧秀玲;

【作者基本信息】 山东大学 , 公共管理(专业学位), 2023, 硕士

【副题名】以W为例

【摘要】 党的十八以来,全面从严治党纵深推进,加强对主要领导干部和领导班子的监督,是新时代坚持和加强党的全面领导,提高党的建设质量,推动全面从严治向纵深发展的必然要求。2021年3月,党中央专门印发了《关于加强对“一把手”和领导班子监督的意见》,持续释放强化对权力运行制约和监督的强烈信号。鉴于税务系统基层机构广、专业性强、税务干部人员多、晋升渠道窄的独特特点,这就需要运用相关管理理论,在强化对税务系统领导干部监督、贯彻落实党中央相关规定时,结合本系统实际,对系统内领导干部监督工作进行缜密严谨的分析,根据存在问题提出相关完善措施,深化推动领导干部监督。本文首先介绍了本篇论文的研究背景、意义、现状综述、研究方法以及领导干部监督的相关概念和理论基础。然后以W市税务系统领导干部监督推进为切入点,通过分析调查问卷数据,全面展现出W市税务系统领导干部监督的实际情况,包括领导干部监督的概况、目前采取的监督措施以及取得的成效等。在对W市税务系统干部职工进行调查问卷后,发现W市税务系统领导干部监督中存在的问题,主要包括重业务轻监督、监督机制运行效率低、监督责任缺位、监督主体各自为政等方面,同时,结合实际工作情况和深入调研,认为问题出现的主要原因在于“认识存在偏差”“制度体系不全”、“体制不够顺畅”“监督合力发挥作用不足”。最后,为了进一步完善W市税务系统领导干部监督工作,提出需要切实强化思想认识、完善领导干部监督制度运行、理论领导干部监督体制、建立一体化领导干部监督体系,这对于进一步提升税务系统领导干部监督、推进税务系统纪检体制改革具有重要意义。

【Abstract】 Since the party’s 18th,comprehensive strict governance of the party deepening,strengthen the supervision of the main leading cadres and the leading team,are the time to adhere to and strengthening the party’s overall leadership,improve the quality of the party’s construction,promote the comprehensive strict governance to deepen the development of the inevitable requirements.2021 March,the party central committee issued a special "on strengthening the "a hand" and In March 2021,the Party Central Committee issued the Opinions on Strengthening the Supervision of "a Hand" and the Leading Team,releasing a strong signal of strengthening the constraints and supervision of power operation.Because of the unique characteristics of the taxation system,such as extensive grassroots organizations,strong professionalism,many taxation cadres,and narrow promotion channels,it is necessary to apply relevant management theories,and when strengthening the supervision of leading cadres in the taxation system,it is necessary to carry out meticulous and rigorous analysis of the supervision of leading cadres in the system when implementing the relevant regulations of the Party Central Committee,and put forward relevant improvement measures according to the existing problems to deepen and promote Supervision of leading cadres.This paper firstly introduces the research background,significance,review of the current situation,research method and relevant concepts,and theoretical basis of supervision of leading cadres in this paper.Then,taking the promotion of supervision of leading cadres in W city taxation system as the entry point,the actual situation of supervision of leading cadres in W city taxation system is comprehensively shown through analyzing the questionnaire data,including the overview of supervision of leading cadres,the supervision measures currently taken and the effectiveness achieved.After conducting the questionnaire to the cadres and workers in W city taxation system,it was found that the problems in the supervision of leading cadres in W city taxation system mainly include the emphasis on business but not supervision,low efficiency of the operation of supervision mechanism,lack of supervision responsibility,and the supervision subjects working separately,etc.At the same time,combined with the actual working situation and in-depth research,it was considered that the main reason for the problems is "the deviation of understanding ","the system is not complete","the system is not smooth enough","the supervisory synergy is not enough".Finally,in order to further improve the supervision of leading cadres in W city taxation system,it is proposed that it is necessary to effectively strengthen the ideological understanding,improve the operation of the system of supervision of leading cadres,theoretically supervise the system of leading cadres and establish an integrated system of supervision of leading cadres,which is of great significance to further enhance the supervision of leading cadres in taxation system and promote the reform of discipline inspection and supervision system in the taxation system.

  • 【网络出版投稿人】 山东大学
  • 【网络出版年期】2024年 01期
  • 【分类号】D630.9;F812.42
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