公共组织整合与继任者配置——基于中国地级市国税地税机构合并的实证研究
Public Organizational Integration and Successor Appointment:An Empirical Study Based on the Merger of Agencies of China's National Taxation and Local Taxation
朱旭峰 1蒋思杨2
作者信息
- 1. 清华大学公共管理学院,北京 100084;中国行政管理学会
- 2. 清华大学公共管理学院,北京 100084
- 折叠
摘要
公共组织整合的动机、过程和结果受到学界的广泛探讨,但较少研究关注这一过程中继任者配置问题.公共组织整合的决策者对新组织继任者的配置受到哪些因素的影响?本文利用2018 年中国地级市国税地税机构的集体整合事件,揭示了公共组织整合背景下继任者配置的过程和影响因素.国地税机构合并的继任者配置可以被理解为决策者两个同步决策环节:首先,为满足组织整合目标,候选人的任职经验、个人精力和组织资源会影响决策者的初步选择;然后在中央对组织整合提出的"稳字当头、统筹平衡"的政治要求下,决策者会根据候选人的政治联系和中央关注对第一阶段的结果进行调整.本研究以中国地级市国税地税机构合并事件为切入点,有助于理解公 共组织整合背景下继任者配置的具体过程和人事决策的具体机制,也有助于揭示中国科层制背景下继任者配置的一般特征.
Abstract
The motivations,processes,and consequences of public organizational integration have received substantial scholarly attention,but fewer studies have focused on the issue of succession configuration during this process.This study delves into the factors influencing decision-makers in the selection of successors for new entities arising from the 2018 amalgamation of China's municipal-level national and local tax agencies.The successor appointment in this context can be regarded as two simultaneous stages:first,candidates'working experiences,personal vigor,and organizational affiliations impact decision-makers'preliminary choices in alignment with integration objectives;then,in accordance with the central authority's directive to prioritize stability and impartiality,decision-makers recalibrate outcomes based on candidates'political affiliations and central-level attention.Focusing on the merger of China's municipal-level national and local tax agencies,this research contributes to understanding the specific procedural intricacies of successor appointments within the sphere of public organizational integration.Moreover,it elucidates the precise mechanisms guiding decision-makers'selection of successors,and also helps to reveal the general attributes of successor appointments within China's bureaucratic framework.
关键词
公共组织整合/继任者配置/税务机构改革Key words
public organizational integration/successor appointment/tax agency reform引用本文复制引用
基金项目
清华大学文科建设"双高"计划(2021TSG08101)
清华大学学生自主科研项目(2221S0002)
出版年
2024
NETL
NSTL
万方数据