导　　师： 张树旺;王更辉

学科专业： 1252

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 国税部门是国家重要的经济管理部门，肩负着光荣而艰巨的国家和社会使命。国税系统公务员素质和能力的高低决定着整个系统的正常运转，关系着国家经济的正常运行，再加之社会主义现代化进程的不断加快，税务环境的时刻变化，对国税系统公务员的业务技能和素质提出了更高的要求。因此加强国税系统公务员培训具有重要的价值和意义。对于国家而言，能够实现人才兴税；对于公务员队伍建设而言，有助于提高国税系统公务员执政能力；对于税收事业而言，有利于税收事业迅猛发展。 本文以阳春国税系统公务员培训工作为切入点，在总结国内外关于公务员培训研究现状的基础上，对国税系统公务员培训的内涵和特征进行了阐述，并以人力资本理论、冰山模型、成人学习等理论为依托。采用调查问卷的形式，对阳春国税系统公务员培训的现状进行剖析，认为目前该国税系统公务员培训存在培训观念滞后、培训激励约束机制有待健全、培训针对性和实效性不足、缺乏一整套严格的培训质量评估机制、优秀国税文化缺失等问题。 针对上述问题，文章最后在总结、归纳和借鉴英国、澳大利亚、美国在国税系统公务员培训工作方面的做法和经验，提出了相应的解决措施，具体如下：1.树立全新的培训理念，包括以人为本理念、职业生涯终身教育理念、需求导向理念；2.创新培训方式方法，包括情景模拟法、破冰法、行动式学习法、E培训法等；3.建立健全培训制度，包括完善培训激励约束机制、多渠道提升师资队伍质量、建立健全培训效果评估机制；4.加强符合国税系统的文化建设，包括完善国税文化理念体系、创建学习型的税务组织。通过上述措施，以期改善阳春国税系统公务员培训的现状，并为其他基层国税公务员培训提供实践借鉴。 National tax department as an important national economic management departmentundertakes a glorious and arduous national and social mission.Civil servant's quality andability in national tax system decides the level of normal operation of the wholesystem,relating with the normal operation of the national economy,Coupled with theaccelerating socialist modernization process and tax environment constantly changing,it putsforward the new request to the tax system civil servants professional quality andskills.Therefore It is of great value and significance to strengthen the civil servants training ofNational tax system,For the country, to achieve talent-tax; for the construction of civilservants,help to improve the ability of administration of tax system civil servants; for thebusiness tax, promoting rapid development of tax. This paper takes civil servants training of yangchun national tax system for instance,onthe basis of summarizing the domestic and foreign research status about the training of civilservants, it describes the connotation and characteristics of the tax system civil servantstraining and based on the human capital theory, iceberg model, adult learningtheory.Then,analyzing the present situation of civil servants training in the yangchun nationaltax system by using the form of the questionnaire,there are some problems existed in civilservants training work,such as the concept of civil service training lag,the incentive andrestraint mechanisms of training remain to be perfect,training pertinence and effectivenessinsufficient,lack of a set of rigorous training quality assessment mechanism,lack ofoutstanding national tax culture In response to above problems, the article concludes the practice and experience of theUK, Australia, the United States on the aspect of national tax system civil servants trainingand puts forward the corresponding solution measures. as follows:①setting up new idea oftraining which include the people-oriented concept, career lifelong education concept anddemand oriented concept;②innovativing training methods which include scenariosimulation,ice-breaking method,action learning method, E training method;③setting up andimprovement of training system which include improving the training incentivemechanism,multi-channel upgrade faculty quality, establishing and improve the training effect evaluation mechanism;④strengthening cultural construction conforms to the nationaltax system which include improving the national tax culture idea system,creating thelearning-type tax organization.All these measures are expected to improve the presentsituation of the civil service training in yangchun national tax system, and provide practicalreference for other grass-roots tax civil servant training.

关 键 词： 国税系统 公务员培训 激励约束 需求分析

分 类 号： [D630.3]

领　　域： [政治法律] [政治法律]