【作者】 王莉；

【导师】 曹桂全； 罗凯；

【作者基本信息】 天津大学 ， 公共管理， 2020， 硕士

【副题名】以天津市为例

【摘要】 随着我国经济社会的发展,腐败问题时有发生,给社会带来了一系列的负面影响。基层税务机关作为税收政策的主要执行者,是廉政风险的多发部门。目前来看,腐败现象难以杜绝,但可以通过一定的方式方法对其进行有效的预防和控制。因此,对廉政风险的预防和控制是当前反腐倡廉工作的核心。本文基于内部控制理论和全面风险防控理论,分析了基层税务机关廉政风险防控的现状,通过问卷调查的方式,以天津市为例,分析了基层税务机关廉政风险防控存在的主要问题及影响因素,并基于PDCA理论提出基层税务机关廉政风险防控在计划阶段、执行阶段、检查阶段和执行阶段的机制设计。最后,根据本文的研究结果提出相应的政策建议。本文的研究结果表明:基层税务机关廉政风险防控存在的主要问题包括:廉政风险防控工作开展不平衡,未能形成统筹协调机制;廉政风险防控考评工作不完善,缺乏健全的考核机制;廉政风险防控工作形式单一,缺乏廉政风险防控长效机制;廉政风险防控措施落实不到位,缺乏健全的反馈修正机制;廉政风险防控工作没有形成合力,缺乏有效的外部监督制约机制。本文建立的廉政风险防控机制:在廉政风险防控的计划阶段,通过对廉政风险点的查找及风险等级的评定结果,建立基层税务机关廉政风险信息库。在廉政风险防控的执行阶段,通过对廉政风险进行全方位的预防和控制,来防止廉政风险转化为腐败行为。在廉政风险防控的检查阶段,要对廉政风险防控的效果进行全面的考核。在廉政风险防控的修正阶段,要加强对腐败行为的惩罚力度,并在经验总结的基础上形成侧重预防、全程监控、自我完善、标本兼治、持续改进、循环往复的动态化的廉政风险防控体系。本文通过分析基层税务机关廉政风险的防控机理和防控机制的运行,为基层税务机关廉政风险防控提供理论基础,有助于基层税务机关在下一阶段的实践过程中更好地推动党风廉政建设和预防腐败工作的深入开展。更多还原

【Abstract】 With the development of China’s economy and society,corruption issues have occurred from time to time,bringing a series of negative impacts to the society.As the main executor of taxation policies,the grass-roots tax authorities are the multiple departments of integrity risks,and it is very important to prevent and control corruption risk.Based on the theory of internal control,comprehensive risk prevention and control theory and the PDCA theory,we analyze the status quo of the prevention and control of corruption risks of the grassroots tax authorities.According to the questionnaire results of Tianjin grass-roots tax authorities,we analyze the problems and the reasons of integrity risks in grassroots tax authorities.Based on the PDCA method,we put forward the mechanism of the planning phase,implementation phase,inspection phase and implementation phase.The results are: The main problems of the integrity risks in the prevention and control of grassroots tax authorities include:the unbalanced development of integrity risk prevention and control work,the failure to form an overall coordination mechanism;the integrity prevention and control risk assessment work is imperfect and the lack of a sound assessment mechanism;the integrity prevention and control work has a single form,lacking a long-term mechanism for integrity prevention and control;the integrity prevention and control measures are not implemented completely,and there is no sound feedback correction mechanism;the integrity prevention and control work does not form a joint force,and there is no effective external supervision and control mechanism.The integrity prevention and control mechanism established in this study: In the planning stage,identifying the integrity risks,assessing the integrity risk level,establishing an information database of integrity risks,and formulating work plans can provide direction and basis for the prevention and control of corruption risks.In the implementation stage,implementing comprehensive plans and measures for the prevention and control of integrity risks could promote the effective operation of the integrity risk prevention and control system.In the inspection stage,implementing hierarchical supervision and management to comprehensive assess the effect of integrity risk prevention and control.In the revision stage,we would strengthen accountability,reward excellence,punish bad experiences,sum up experiences,and promote the prevention and control of integrity risks.We would form a new dynamic integrity risk prevention and control cycle that focuses on prevention,monitoring,self-improvement,tackling both symptoms and problems,and continuous improvement.更多还原