流程再造理论在税收管理领域的应用(国外英语资料).doc

流程再造理论在税收管理领域的应用(国外英语资料) Application of BPR theory in tax management Application of process reengineering theory in tax management field 2008-12-20 15:15:16 Abstract: the third industrial revolution, the wave of information revolution, brings about the third management revolution all over the world, and its main content is process reengineering. Process reengineering theory not only has successful practices in domestic and international enterprises, but also has been introduced by western countries represented by the United States, and has successfully implemented reinventing the government. With the rapid development of the tax information construction in China, the tax collection and management will bring all directional and revolutionary impacts and become an important productive force of tax work. How can we further deepen the reform of tax collection and management? The author believes that the reengineering theory has extended the unlimited development space for tax management reform. Keywords: tax management, process reengineering, tax collection and reform, informatization First, the basic idea and application of BPR theory (1) the background of reengineering theory The innovation of management thought is not independent development, but is based on the new technology provided by the industrial revolution. The innovation of technology and the qualitative leap of productivity have promoted the thinking of the corresponding management method and brought about the management innovation. The three industrial revolution brought about a corresponding management revolution. With the application of the first industrial revolution as a symbol of the invention of the steam engine triggered the first revolution in the management of the division of labor, professional management as the main content; the second industrial revolution in power applications and automobiles and aircraft as a symbol of the invention, caused the second management revolution to total quality ma