A Study On The Construction Of The Learning Organization Of The Basic Tax Authorities In Jinjiang City

Along with the rapid development of science and technology,and the continuous update of knowledge in modern society,the concept of lifelong learning has gradually been accepted by most people.As a result,governments and enterprises around the country have begun to value the theory of learning organization.Both governments and enterprises want their organizations to maintain the capability of continuous learning and innovation in current society.In recent years,huge changes in country’s taxation policies have taken place,plus the impact of the merger of state and local taxation bureau,now,the grassroots tax authorities working staff need to take the initiative to learn a lot of new taxation knowledge to meet the new position requirements.In this context,the author hopes that through studying the theory of learning organization,it can provide help for the grassroots tax bureau staff on their work and study.This paper takes Jinjiang Taxation Bureau as the study object,under the basis of understanding on current situation of Jinjiang Taxation Bureau’s learning environment,and uses the theory of learning organization,to analyze the problems the Bureau faced in current learning environment.Of which,several problems existed in current learning environment of Jinjiang Taxation Bureau as below: 1.Some unit members are unwilling to spend more time on learning to improve themselves or unwilling to learn independently;2.Poor learning atmosphere,insufficient communications in the process of independent learning;3.Simplistic and limited learning & training methods,shortage of qualified teachers,lack of standardized management;4.Lack of efficient feedback mechanism on the learning & training effects;5.Non-standard knowledge management,documents update delay,insufficient publicity of knowledge acquisition channels.These problems underline the necessity of building the learning organization in Jinjiang Tax Bureau.Thus,this paper takes Peter Senge’s 5 practices as frame,using the 5 elements to resolve the questions the bureau met on current learning environment.Meanwhile,this paper take the 5 practices as basis to provide effective suggestions on the buildup of learning organization for the Jinjiang Tax Bureau.This paper hopes that through the study of the Jinjiang Tax Bureau learning environment,it can provide some reference for set up of learning organization on grassroots tax bureaus in the future.