税务系统行政执法类公务员通用素质研究——以A省国税系统为调查对象

Research on the General Quality of Administrative Law Enforcement Class Official——Taking A Province Tax Departments into Consideration

行政执法类公务员是税务系统公务员队伍的主体。本文根据对A省国税系统行政执法类公务员的调查,提炼出了税务系统行政执法类公务员的通用素质要项,并建立了包含政治素养、业务能力、管理水平、服务意识和自我概念等八个素质模块共二十五个素质要项的通用素质标准。这一素质标准不仅反映了税务系统行政执法类公务员任职的基本要求,同时也说明了提升税务系统行政执法类公务员素质所必须加强的若干方面。

The quality of administrative law enforcement class official is the important guarantee of government performance. According to investigation to A province tax departments, this article studies on the general quality of administrative law enforcement class official. This article includes three important parts, the refining of quality, the arrangement of quality and the establishment of quality standard. This study will provide reference for the training, promotion, and evaluation of the administrative law enforcement class officials. The western developed countries generally pay attention to the quality of civil servants study. They have formed a social system and national condition characteristic concept, idea, thinking logic and argument structure. On the basis of this, the western developed countries established the civil service quality standard framework. These research results for our civil service quality studies provide important reference. At present, our country civil servant＇s quality construction and research still have many problems, for example, we have realized the main path of the civil service quality construction, but the general environmental factors which affect the quality construction of civil servants, such as political, administrative, organizational context and other aspects of the research is not deep enough. We also did not take into account the particularity of different categories of civil service. The classification of other civil servants general quality research also is almost blank, etc. In view of this, this article take the tax system as the research object, take the civil servants of administrative law enforcement work special requirements as the theoretical basis, and take the general quality of construction as the main content, trying to refine the general quality of tax system civil servants of administrative law enforcement and work out the general quality standard. In southern and northern part of A province, we select two district bureau as investigation object. In these four investigation objects, there are total of 368 civil servants. In these civil servants, to remove the chief and deputy chief leader, there are 298 civil servants of administrative law enforcement. Through the investigation, this article summed up the general quality and quality standard of the civil servants of administrative law enforcement in tax system. We believe the tax system civil servants of administrative law en- forcement should have 8 kinds of qualities such as political qualities, professional ability, management level, service awareness, motivation, influence, cognitive level, and self-consciousness. These 8 qualities can be divided into 25 general qualities. These quality modules and the quality factors for different levels of civil servants of administrative law enforcement and its importance degree are different. From the management point of view, through different management focus and different management tools, they can improve the quality and images of civil servants of administrative law enforcement. This will be beneficial to improve the science of management. In addition, the quality evaluation structure and quality evaluation focuses of civil servants of administrative law enforcement are determined by the quality standard and quality elements. But also, the quality standard and quality elements determine the evaluation modes of the main reference. In each evaluation, evaluation focus is very clear. In addition to evaluation emphasis, evaluation mode is related to the quality module and the quality factors. There are mapping relationship between them. According to the quality module, quality evaluations choose one or several evaluation methods. Therefore, in essence, the general quality standard of the civil servants of administrative law enforcement is a multidimensional concept. It not only reflects the tax system of administrative law enforcement of civil servant＇s basic requirements, but also improve the civil servants of administrative law enforcement quality must to be strengthened in several aspects. Establishment of quality standard of civil servants of administrative law enforcement is foundation engineering of civil servants management.