Theories And Practice Of Constructing Learning Oraganization In Tax Authorities

Building a learning organization is a useful attempt to improve the quality of work, strengthen the management for the tax authorities with the application of advanced management theory. the construction of learning organization in the tax authorities can further standardize the tax law, optimize tax services, strengthen internal management, and effectively promote the continuous improvement of tax work and continuous development. However, whether the learning organization in the tax authorities can be completed? Whether this learning organization in the tax authorities should be continued developed? And how to evaluate such issues as the devlelopment of learning organization in the tax authorities? All these above problems touble the tax authorities. Therefore, whether the learning organization should be deepened and how to make it have become the core problem in building a learning organization in the tax authorities.This paper introduce thoeries of the learning organization in the tax authorities firstly , which clarify that this organization is an experienced, science, humanity and advanced management mode. Then it reviews the practical progress of building a learning organization in the tax authorities. Meanwhile, it deems that in the current situation, deepening the learning organization is the need of adapting to rapidly changing era of knowledge and economy for the tax authorities, the requirement of building the modern tax authorities, the need of economic development in the tax authorities, and the requirement of achieving self-worth for tax authorities staff. This paper also does objective analysis of achievement and problems of deepening the tax authorities. It expounds the basic requirements of developing the learning organization in the tax authorities, which is concluded that it should uphold the basic requirements of the scientific development concept, and insiste that principles of promoting economic and social development and continuous improvement of tax collection. This paper discusses how to develop the learning orgnization in the tax authorities from three aspects: firstly, to further update the concept of learning organization theory and to deepen understanding of theories; secondly, to further the organ culture to inspire enthusiasm of cadres'participation; lastly, to strengthen the organization implementation, to make good construction plans, to develop varied activities, to enhance education and training of cadres, to highlight innovation and to carry out evaluation timely. This paper also puts forward ideas of establishing and improving the evaluation system of learning organizations in the tax authorities with their own characteristics, including the internal and external evaluation to evaluate the effectiveness of the procedure and implementation. According to the evaluation results, the tax authorities can be divided into the traditional type, developing type, devepoded type and so on, which can make the tax authorities clearly understand and master the recent situation, existing problems and shortcomings of building learning orgnizations to promot some targeted measures to constantly improve and promote the learning organization.