税务人员知识管理、专业能力与工作绩效之研究

Study on Knowledge Management,Professional Competence and Work Performance of Tax Staff

文章以高雄市税务人员为研究对象,通过问卷调查的方式,对现代社会税务人员在知识管理、专业能力和工作绩效方面进行研究。研究表明高级查核人员及助理人员最应具备的特质为专业知识、沟通能力、人际关系、判断能力、管理能力及业务拓展能力。

With tax staff as the research objects, by the means of questionnaire survey, this article made research into the knowledge management, professional competence and work performance of the tax staff in modem society. The study indicated that the quality required for senior verification staff and assistants includes： professional knowledge, communicative competence, interpersonal relationship, judgement ability, management ability, and business development ability.