钟华,李晓娟①,李健②,吴震③.基于模糊综合评价法的非税收入征缴绩效评价[J].,2013,14(2):56-58
基于模糊综合评价法的非税收入征缴绩效评价
Fuzzy Comprehensive Evaluation Method for theNon taxable Income Collection Performance Measurement
投稿时间:2013-01-16  
DOI:
中文关键词:  非税收入  征缴绩效  模糊综合评价法
English Keywords:non taxable income  collection performance measurement  FCVM
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作者单位
钟华,李晓娟①,李健②,吴震③ 南华大学 财务处湖南 衡阳 421001 
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中文摘要:
      为了综合评价非税收入征缴绩效,文章构建了非税收入征缴绩效评价指标体系,该指标体系包括非税收入基础管理、非税收入征缴效率管理、非税收入票据管理等三个一级指标及相应的13个二级指标。采用模糊综合评价法对其征缴绩效进行评价,实证结果表明,该指标体系能很好评价非税收入征缴绩效。
English Summary:
      This paper uses Fuzzy Comprehensive Evaluation Method, from three first level indexes of non taxable income basic manage ment,collection performance management, non taxable bill manage ment and thirteen corresponding second level indexes,to establish performance measure ment system,and obtain exact measurement result,which proves this method can make a good application in non taxable income collection performance measurement.
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