| 摘要: |
| 治理理论的核心要义是在公共事务管理中引入多元化的治理主体;综合治税较之于原有关税管理模式的最大进步在于初步实现了海关内部关税管理主体的多元化。未来关税治理的发展路径可以分为内部关税治理和外部关税治理两个阶段;关税管理向关税治理的转变,要实现参与主体范围由单一化走向多元化、权力运行向度由自上而下走向多向交流、管理手段与方式由侧重强制走向侧重合作、追求目标与评价标准由“善政”走向“善治”。 |
| 关键词: 关税管理 综合治税 关税治理 治理主体 |
| DOI： |
| 分类号: |
| 基金项目: |
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| From tariff management to tariff governance——View on comprehensive governance on tariff management |
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HUANG Xiao - jun
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| Abstract: |
| The core concep t of governance theory is that the p luralism of governing subject is introduced into the field of public management. The p luralism of customs governing subject is initated p rogressively in the inner management of tariff systems, which is better in advance compared with the traditionalmode of tariffmanagement. The future development path on tariff governance is on two
aspects of inner management and outer governance, which shows the tendency of tariff management being transferred to tariff governance, governing subject being tranferred from singularism to p luralism, power of control being changed from mode of top - bottom control to multilateral communication, methods of management being transferred from commanding to coorperating, criterion of performance assessment being changed from good administration to good governance. |
| Key words: tariffmanagement comp rehensive treatment on taxation tariff governance subject of governance |
