【作者】 易翔；

【导师】 陈建斌；

【作者基本信息】 湘潭大学 ， 公共管理， 2008， 硕士

【摘要】 随着经济的迅猛发展,税收对经济的调控作用越来越重要。因此对税务部门的要求越来越高。这些要求包括提高管理效率、提高税收服务质量、提升税务人员的素质等。基层税务部门是税务系统最大的群体,也是与纳税人接触最频繁的群体,还是税收事业金字塔的基础。其执行力与管理方式和方法直接影响到税收整体工作质量和工作效率,影响和谐地税的建设,进而影响社会经济的和谐发展。随着时代的进步和发展,组织文化的作用越来越引起人们的注意。现代管理学认为,由于组织文化所特有的内在功能,一旦上升为管理,就会形成信仰和旗帜,能够最大限度地激发和调动被管理者的内在积极性、主动性和创造性,使管理向着强制性管理和自主性管理的良性方向发展。组织文化与税收相结合是税收工作面向现代化、面向未来的必然选择,也是提高税收管理效率、提高税收服务的一种非常有效的方式。特别是在“以申报纳税和优化服务为基础,以计算机网络为依托,集中征收,重点稽查”的税收征管模式的确立和税收征管信息化、法制化、集中化、专业化步伐的不断加快、机构扁平化和县市局机构实体化改革的深入进行,基层税务部门公务员管理出现了新的问题。如何突破传统的管理理论,确立现代组织文化建设理论,改善基层税务系统的管理效能,显得尤为重要。本文通过对组织文化理论的深刻解读,通过结合我国基层税务部门组织文化建设的现状及问题的实际进行分析和探讨,并针对问题提出一些建设性的对策。文章共分为五个部分:第一部分,绪论部分,是对本文的导入性综述。首先,介绍了本文的选题背景及研究意义。其次,介绍了国内外关于组织文化定义、组织文化与组织有效性以及税务文化方面的文献综述。接着阐述了本文的研究思路和方法。第二部分,对基层税务部门组织文化理论作一般性的概述。首先,阐述了组织文化的缘起及界定。其次,介绍了基层税务部门组织文化的内涵及特点。再次,论述了基层税务部门组织文化的构成。最后,探讨了基层税务部门组织文化的作用。第三部分,对基层税务部门组织文化建设的现状及原因进行了分析。首先,概述了基层税务部门组织文化建设取得的成绩。其次,阐述了基层税务部门组织文化建设存在的问题。最后,对基层税务部门组织文化建设存在问题的原因进行了深刻地剖析。第四部分,对湘潭市地方税务局组织文化建设的案例进行分析。首先,概述了湘潭市地方税务局组织文化建设的组织基础。其次,概述了湘潭市地方税务局组织文化建设的主要做法。再次,介绍了湘潭市地方税务局组织文化建设的主要成效。最后,分析了湘潭市地方税务局组织文化建设的经验及借鉴意义。第五部分,探讨了完善基层税务部门组织文化建设的对策。首先,探讨了完善基层税务部门组织文化建设需要遵循的原则。其次,介绍了基层税务部门组织文化建设的目标形态。最后,分析了完善基层税务部门组织文化建设的具体路径。更多还原

【Abstract】 Along with the economical swift and violent development, the tax revenue is more and more important to the economical regulative function. so, people ask more and more of the tax bureau. The requirement includes improving the efficiency, raising qualities of services, enhancing the quality of tax officers. Grassroots tax bureau is a supreme group of tax authority, can most frequently contact with taxpayer, and is a foundation of taxation pyramid. So, the executive force and supervisor mode of grassroots tax bureau has a great impact on quality and efficiency of the whole tax work and the construction of harmonious national tax , to take a step further , it has a very big influence to the harmonious development of society and economy. As the times progress and society advances, people pay more and more attention to the functions of organizational culture. The modern management science insists that, because of the characteristic inner function of organizational culture, once organizational culture becomes a law or rule of a organization, it will become the organizational members’ faith and flag, which can inspire and mobilize enthusiasm, go-aheadism, creativeness of organizational members to the maximum, make management move towards that self-reliance direction. Combining tax with organizational culture is an inevitable choice which make the taxation work keep the step with the modernization , the world and the future as well as improve the efficiency and raise qualities of services. Especially as the establishment of tax revenue collection pattern as taking taxes reports and optimizing the service as the foundation, the computer network as the backing, collecting massively, key examination, strengthened management, the speedup of steps of informationization, the legalization, the centralization and specialization for tax revenue collection as well as the flatting organization, grassroots tax bureau have new problems in the civil servant management. So how to breaks through traditional theory of management, build the modern theory of organizational culture, improve the management efficiency of grassroots tax bureau, has appeared especially importantly.This paper has profoundly read the theory of organizational culture, unite the current situation and problems of the construction of organizational culture of grassroots tax bureau, give some useful advice pointing to some problems.This paper is composed by five parts:The first part, the introduction, is inducts the summary to this paper. First, introduced this paper selected topic background and the research significance. Next, introduced domestic and foreign to the definition of organizational culture, relevance between organizational culture and organizational validity, taxation culture. Then expound researching thread and means.The second part, generally outlined the theory of organizational culture of grassroots tax bureau. First, introduced the origin and definition of organizational culture. Next, introduced the meaning and specialty of organizational culture of grassroots tax bureau. Then, discussed the constitutes of organizational culture of grassroots tax bureau. Finally, the functions of organizational culture of grassroots tax bureau.The third part, analyzed the current situation of and the construction of organizational culture of grassroots tax bureau and the reasons. First, introduced the achievement of the construction of organizational culture of grassroots tax bureau. Next, discussed there are some problems during the course of the construction of organizational culture of grassroots tax bureau. Finally, profoundly anatomy the reasons of the problems.The fourth part, take local tax bureau as an example in XiangTan city. First, generally outlined organizational foundation of the construction of organizational culture of local tax bureau in XiangTan city. Next, introduced the major measures of organizational culture of local tax bureau in XiangTan city. Then, introduced the achievement of the construction of organizational culture of local tax bureau in XiangTan city. Finally, analyzed experience and the meaning using for reference of the construction of organizational culture of local tax bureau in XiangTan city.The fifth part, explored how to improve the construction of organizational culture of grassroots tax bureau. First, explored the principle we have to follow. Next, introduced the end form of the construction of organizational culture of grassroots tax bureau. Finally, analyzed concrete ways to improve the construction of organizational culture of grassroots tax bureau.更多还原