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价值工程在税收绩效评价中的应用
Value Engineering Is Applied in the Performance Evaluation of Taxation Field
【摘要】 价值工程(Value Engineering),又称价值分析,是一门技术与经济相结合的现代化管理科学。价值工程的运用,一般只限于产品设计、制造工艺等产品制造领域。随着知识经济形态的发展,价值工程需要从一个新的更高的角度赋予定义,它不仅是一种管理技术,也是一种思想方法。价值工程在税收绩效评价中的应用,是使税收的价值达到最大化的重要途径。
【Abstract】 Value Engineering,also called value analysis,is the modern management science which technology and economy unified.Value engineering utilization only is restricted in product manufacture domain generally and so on product design manufacture craft.Along with the development of economic based on knowledge,value engineering needs to be entrusted with the definition from a new higher angle,it not only is one kind of management technology,also is one thinking method.This essay analyses the application of value engineering in the performance evaluation of taxation field,then talk about the ways which enable the taxation value to achieve the maximization.
【Key words】 value engineering; taxation function; taxation cost; performance of taxation;
- 【文献出处】 哈尔滨商业大学学报(社会科学版) ,Journal of Harbin University of Commerce(Social Science Edition) , 编辑部邮箱 ,2006年03期
- 【分类号】F224
- 【被引频次】9
- 【下载频次】109