基于网络环境的税务公务员教育培训研究
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摘要
随着网络技术的迅猛发展和我国税收征管体制改革的不断深入,税务公务员队伍素质偏低与形势发展需要不相适应的矛盾日益突出,并且已经成为制约我国税收事业发展的重要因素。所以,加强税务公务员教育培训工作,认真研究和解决培训工作中存在的各种问题,创新教育培训方式方法,努力提高培训质量,切实增强教育培训实效,加快提高税务公务员的综合素质,已经成为当前税务公务员教育培训工作的一个重要课题。
本论文分析了当前我国税务公务员教育培训的现状,认为现行的“脱产式院校集中培训”的方式存在着受场地及时间的限制、培训成本高等弊端,不能很好地体现出与时俱进的特征,许多优秀的培训资源得不到广泛推广,学员主要依赖于教师的讲授,学员是单向接受知识的“漏斗”,而学员的学习主体地位和个性差异被忽视了,从而抑制了学员学习的自主性、主动性,弱化了学员独立思考和分析问题的能力;未能有效调动学员学习的积极性并激发其创造性,与新形势新任务对税务公务员执政能力的要求相比,这种教育模式显然很不适应。
因此,在新的形势和条件下,为了适应税收信息化建设的飞速发展,需要构建税务公务员教育培训工作的新模式,并探索培训的方式方法、内容等。本论文在分析了当前税务公务员的基本组成及教育培训的特点的基础上,提出了我国税务公务员教育培训的新方案——建立网上教育培训管理系统,为全体税务公务员提供一个“面向终身学习的基于网络环境的自主学习的平台”作初步探讨。
With the rapid development of the network technology and the continuous deepening of Chinese tax collection system reform, the increasingly obvious contradictions between the low quality of the tax civil servants and the needs of the development of the situation has become the important factor constraining the development of the Chinese tax revenue cause. So, one important subject in the current education and training of tax civil servants is to strengthen the education and training of the tax civil servants, to study conscientiously and solve the various problems in the training, to innovate the means and ways of the education and training, to strive to improve the quality of training, to enhance the efficiency of the education and training and to speed up the overall quality of the tax civil servants.
This thesis analyses the situation of the education and training of the tax civil servants, arguing that in the existing "full-time training gathered in institutions " approach, there are some drawbacks:the training is constrained by time and place; the training cost is higher; the training can not reflect the characteristics of advancing with the times; many excellent training resources can not be widely promoted, the participants mainly rely on the teachers’teaching; the participants receive one-way knowledge as a "funnel"; the subject positions of the participants and the individual differences are neglected, which inhibits the autonomy and the initiative of learning and weakens the ability of thinking independently and analyzing problems; the training fails to effectively mobilize the learning enthusiasm of the participants and to stimulate their creativity, and compared with the requirements of the new situation and new tasks to the executing ability of the tax civil servants, that education mode is clearly not suitable.
Therefore, in the new situation and conditions, in order to meet the rapid development of the tax information construction, a new model of the tax education and training of the civil servants needs to be built and the ways, means and the content of training need to be explored. Based on the analysis on the basic composition of the current tax civil servants and the characteristics of the education and training, this thesis proposes and preliminarily studies a new program of tax civil servants education and training ---- to establish on-line education and training management system, which can provide all tax civil servants a " self-learning platform for lifelong learning based on the network environment ".
本论文分析了当前我国税务公务员教育培训的现状,认为现行的“脱产式院校集中培训”的方式存在着受场地及时间的限制、培训成本高等弊端,不能很好地体现出与时俱进的特征,许多优秀的培训资源得不到广泛推广,学员主要依赖于教师的讲授,学员是单向接受知识的“漏斗”,而学员的学习主体地位和个性差异被忽视了,从而抑制了学员学习的自主性、主动性,弱化了学员独立思考和分析问题的能力;未能有效调动学员学习的积极性并激发其创造性,与新形势新任务对税务公务员执政能力的要求相比,这种教育模式显然很不适应。
因此,在新的形势和条件下,为了适应税收信息化建设的飞速发展,需要构建税务公务员教育培训工作的新模式,并探索培训的方式方法、内容等。本论文在分析了当前税务公务员的基本组成及教育培训的特点的基础上,提出了我国税务公务员教育培训的新方案——建立网上教育培训管理系统,为全体税务公务员提供一个“面向终身学习的基于网络环境的自主学习的平台”作初步探讨。
With the rapid development of the network technology and the continuous deepening of Chinese tax collection system reform, the increasingly obvious contradictions between the low quality of the tax civil servants and the needs of the development of the situation has become the important factor constraining the development of the Chinese tax revenue cause. So, one important subject in the current education and training of tax civil servants is to strengthen the education and training of the tax civil servants, to study conscientiously and solve the various problems in the training, to innovate the means and ways of the education and training, to strive to improve the quality of training, to enhance the efficiency of the education and training and to speed up the overall quality of the tax civil servants.
This thesis analyses the situation of the education and training of the tax civil servants, arguing that in the existing "full-time training gathered in institutions " approach, there are some drawbacks:the training is constrained by time and place; the training cost is higher; the training can not reflect the characteristics of advancing with the times; many excellent training resources can not be widely promoted, the participants mainly rely on the teachers’teaching; the participants receive one-way knowledge as a "funnel"; the subject positions of the participants and the individual differences are neglected, which inhibits the autonomy and the initiative of learning and weakens the ability of thinking independently and analyzing problems; the training fails to effectively mobilize the learning enthusiasm of the participants and to stimulate their creativity, and compared with the requirements of the new situation and new tasks to the executing ability of the tax civil servants, that education mode is clearly not suitable.
Therefore, in the new situation and conditions, in order to meet the rapid development of the tax information construction, a new model of the tax education and training of the civil servants needs to be built and the ways, means and the content of training need to be explored. Based on the analysis on the basic composition of the current tax civil servants and the characteristics of the education and training, this thesis proposes and preliminarily studies a new program of tax civil servants education and training ---- to establish on-line education and training management system, which can provide all tax civil servants a " self-learning platform for lifelong learning based on the network environment ".
引文
[1]王洪福.教育培训是税务干部的当务之急[J].纵横论坛,2000(1):14.
[2]俞建平,田建利.创造性地应用于税务培训中的设想[J].扬州大学税务学院学报,2006,11(4):75-77.
[3]Derek Dexter . Online College Education - The Pros and Cons You Must Know[EB /OL].http://ezinearticles.com/index.php?Online-College-Education---The-Pros-and-Cons-You-Must-Know&id=950381, 2005-03-20.
[4][29][45][46][47]吴波.培训方式的革命--网上培训:网络时代的培训方法[J].中国人力资源管理技术,1987,27(1):37-38.
[5]张本成,何清林,李柳柏.“计算机文化基础”重点课程建设的改革与实践[J].计算机教育,2006(6):33.
[6]朱晖,祝义.高职院校计算机远程教育的研究与探索[J].教育技术,2007(3):172-173.
[7]Mathew Simond . Can Online Learning be Cost-Effective?[EB /OL].http://ezinearticles.com/index.php?Can-Online-Learning-be-Cost-Effective?&id=1021768, 2006-06-16.
[8]张修学.公务员培训的国际借鉴[J].国家行政学院学报,2000(4):1-8.
[9][19]程永德.创新税务教育培训方式方法探讨[J].扬州大学税务学院学报,2005,10(1):75-77.
[10]钟思安,肖燕敏.基层税务机关培训系统再造浅探[J].财会月刊,2003(20):20.
[11][15]陈燕楠.素质培养与能力培训[EB/OL].http://73.16.16.45/wsksmore/wsks.asp, 2007-12-16.
[12]李义成,刘建忠.创新税务教育培训模式构筑有利于终身学习的教育制度[J].税务研究,2002(6):74-78.
[13] 吉 林 省 国 家 税 务 局 办 公 室 . 吉 林 省 国 家 税 务 局 概 况 [EB /OL].http://www.jilintax.com/guoshuiju/web/gsgk/gkzs.html, 2007-12-28.
[14][17] 王 文 才 . 以 加 强 能 力 建 设 为 核 心 努 力 提 高 培 训 质 量 [EB /OL].http://73.16.16.45/wsksmore/wsks.asp, 2007-12-16.
[16]都荣胜.关于当前公务员培训中存在的问题的思考[J].成人教育,2007(240):72-14.
[18]文海峰.全面强化税务干部岗位培训的基本对策[J].星河学刊,1995(2):72.
[20]朱诗柱.税务干部教育培训必须牢固树立能力培训的理念[J].湖南税务高等专科学校学报,2006,19(5):15.
[21]陈坚.幼儿教师网上培训的研究[J].师资培养,2005,27(7-8):73-74.
[22]《中华人民共和国公务员法》[EB/OL].http://news.xinhuanet.com/lianzheng/2005-08/10/content_3333496.htm, 2005-4-27.
[23]王宝田,王蕴,吕爱武.税务系统干部学历结构研究[J].辽宁税务高等专科学校学报,2007,19(1):49-50.
[24]《国家公务员暂行条例》http://www.jincao.com/fa/20/law20.01.htm, 1993-4-24.
[25]国家税务总局教材编写组.税务教育培训实务[M].北京:人民出版社,2004:149.
[26]杨杰.河北国税综合培训考试人事管理系统[D]:[博士学位论文].天津:天津大学软件学院,2004.
[27]王志强,贾振军.浅谈新形势下的税务教育培训[J].工作研究,1987,27(1):19.
[28]李延吉.简论税务干部的岗位培训[J].中国成人教育,1995(10):20-21.
[30]Mathew Simond . Influence of Internet on the Education System[EB /OL].]http://ezinearticles.com/index.php?Influence-of-Internet-on-the-Education-System&id=985543, 2007-08-20.
[31]Tracy Ma . Online Distance Education - 4 Steps To Get Started[EB /OL].http://ezinearticles.com/index.php?Online-Distance-Education---4-Steps-To-Get-Started&id=1018250, 2007-07-16.
[32]张松柏,梁亚红,周亚县.当前税务教育培训中若干问题的思考[J].辽宁税务高等专科学校学报,2006,18(6):1-2.
[33]张孝成,杨俊杰,梁年生.计算机网络远程教育平台的研究[J].湖北民族学院学报(自然科学版),2003,21(4):70-74.
[34]甘健侯.网络与课堂教学相整合的计算机专业教改研究[J].计算机教育,2006(2):33.
[35]师军,曹菡.计算机网络与远程教育[J].电脑学习,1999(4):17-18.
[36]王建祥.计算机网络在远程教育中的应用[J].福建广播电视大学学报,2001(1):17-18.
[37]姜秀芬,李丽梅.网上培训——教师继续教育的新途径[J].黑龙江教育,2003(12):31-32.
[38]徐彦超.网络培训:一种无法抗拒的吸引力[J].培训广角,2007(1):69-70.
[39]Rishabh Sogani.Distance Learning Online - Internet Helps You To Study At Home[EB/OL].http://ezinearticles.com/index.php?Distance-Learning-Online---Internet-Helps-You-To-Study-At-Home&id=1111774, 2007-02-10.
[40]Matt Norman . Advantages To Online Education [EB /OL].http://ezinearticles.com/?Advantages-To-Online-Education&id=54628, 2006-08-16.
[41]孔德瑾,姚晓玲.论计算机网络在远程教育中的应用及发展[J].山西教育学院学报,2000,3(2):96-98.
[42]陈荣.应用计算机网络进行远程教育的适用原则与矛盾分析[J].新疆广播电视大学学报,2006 (2):14-16.
[43]周恒忠.构建面向全国税务干部的网上信息化培训基地的思考[J].扬州大学税务学院学报,2002,7(4):52-53.
[44]官铎.税务系统实施有效培训管理的几点思考[J].扬州大学税务学院学报,2003(6):52-54.
[48]Mathew Simond . Advantages and Disadvantages of Online Education[EB /OL].http://ezinearticles.com/index.php?Advantages-and-Disadvantages-of-Online-Education&id=980910, 2005-03-20.
[49]韩明.浅谈高校师资的网上培训[J].知识·创新,2001(4):47-48.
[2]俞建平,田建利.创造性地应用于税务培训中的设想[J].扬州大学税务学院学报,2006,11(4):75-77.
[3]Derek Dexter . Online College Education - The Pros and Cons You Must Know[EB /OL].http://ezinearticles.com/index.php?Online-College-Education---The-Pros-and-Cons-You-Must-Know&id=950381, 2005-03-20.
[4][29][45][46][47]吴波.培训方式的革命--网上培训:网络时代的培训方法[J].中国人力资源管理技术,1987,27(1):37-38.
[5]张本成,何清林,李柳柏.“计算机文化基础”重点课程建设的改革与实践[J].计算机教育,2006(6):33.
[6]朱晖,祝义.高职院校计算机远程教育的研究与探索[J].教育技术,2007(3):172-173.
[7]Mathew Simond . Can Online Learning be Cost-Effective?[EB /OL].http://ezinearticles.com/index.php?Can-Online-Learning-be-Cost-Effective?&id=1021768, 2006-06-16.
[8]张修学.公务员培训的国际借鉴[J].国家行政学院学报,2000(4):1-8.
[9][19]程永德.创新税务教育培训方式方法探讨[J].扬州大学税务学院学报,2005,10(1):75-77.
[10]钟思安,肖燕敏.基层税务机关培训系统再造浅探[J].财会月刊,2003(20):20.
[11][15]陈燕楠.素质培养与能力培训[EB/OL].http://73.16.16.45/wsksmore/wsks.asp, 2007-12-16.
[12]李义成,刘建忠.创新税务教育培训模式构筑有利于终身学习的教育制度[J].税务研究,2002(6):74-78.
[13] 吉 林 省 国 家 税 务 局 办 公 室 . 吉 林 省 国 家 税 务 局 概 况 [EB /OL].http://www.jilintax.com/guoshuiju/web/gsgk/gkzs.html, 2007-12-28.
[14][17] 王 文 才 . 以 加 强 能 力 建 设 为 核 心 努 力 提 高 培 训 质 量 [EB /OL].http://73.16.16.45/wsksmore/wsks.asp, 2007-12-16.
[16]都荣胜.关于当前公务员培训中存在的问题的思考[J].成人教育,2007(240):72-14.
[18]文海峰.全面强化税务干部岗位培训的基本对策[J].星河学刊,1995(2):72.
[20]朱诗柱.税务干部教育培训必须牢固树立能力培训的理念[J].湖南税务高等专科学校学报,2006,19(5):15.
[21]陈坚.幼儿教师网上培训的研究[J].师资培养,2005,27(7-8):73-74.
[22]《中华人民共和国公务员法》[EB/OL].http://news.xinhuanet.com/lianzheng/2005-08/10/content_3333496.htm, 2005-4-27.
[23]王宝田,王蕴,吕爱武.税务系统干部学历结构研究[J].辽宁税务高等专科学校学报,2007,19(1):49-50.
[24]《国家公务员暂行条例》http://www.jincao.com/fa/20/law20.01.htm, 1993-4-24.
[25]国家税务总局教材编写组.税务教育培训实务[M].北京:人民出版社,2004:149.
[26]杨杰.河北国税综合培训考试人事管理系统[D]:[博士学位论文].天津:天津大学软件学院,2004.
[27]王志强,贾振军.浅谈新形势下的税务教育培训[J].工作研究,1987,27(1):19.
[28]李延吉.简论税务干部的岗位培训[J].中国成人教育,1995(10):20-21.
[30]Mathew Simond . Influence of Internet on the Education System[EB /OL].]http://ezinearticles.com/index.php?Influence-of-Internet-on-the-Education-System&id=985543, 2007-08-20.
[31]Tracy Ma . Online Distance Education - 4 Steps To Get Started[EB /OL].http://ezinearticles.com/index.php?Online-Distance-Education---4-Steps-To-Get-Started&id=1018250, 2007-07-16.
[32]张松柏,梁亚红,周亚县.当前税务教育培训中若干问题的思考[J].辽宁税务高等专科学校学报,2006,18(6):1-2.
[33]张孝成,杨俊杰,梁年生.计算机网络远程教育平台的研究[J].湖北民族学院学报(自然科学版),2003,21(4):70-74.
[34]甘健侯.网络与课堂教学相整合的计算机专业教改研究[J].计算机教育,2006(2):33.
[35]师军,曹菡.计算机网络与远程教育[J].电脑学习,1999(4):17-18.
[36]王建祥.计算机网络在远程教育中的应用[J].福建广播电视大学学报,2001(1):17-18.
[37]姜秀芬,李丽梅.网上培训——教师继续教育的新途径[J].黑龙江教育,2003(12):31-32.
[38]徐彦超.网络培训:一种无法抗拒的吸引力[J].培训广角,2007(1):69-70.
[39]Rishabh Sogani.Distance Learning Online - Internet Helps You To Study At Home[EB/OL].http://ezinearticles.com/index.php?Distance-Learning-Online---Internet-Helps-You-To-Study-At-Home&id=1111774, 2007-02-10.
[40]Matt Norman . Advantages To Online Education [EB /OL].http://ezinearticles.com/?Advantages-To-Online-Education&id=54628, 2006-08-16.
[41]孔德瑾,姚晓玲.论计算机网络在远程教育中的应用及发展[J].山西教育学院学报,2000,3(2):96-98.
[42]陈荣.应用计算机网络进行远程教育的适用原则与矛盾分析[J].新疆广播电视大学学报,2006 (2):14-16.
[43]周恒忠.构建面向全国税务干部的网上信息化培训基地的思考[J].扬州大学税务学院学报,2002,7(4):52-53.
[44]官铎.税务系统实施有效培训管理的几点思考[J].扬州大学税务学院学报,2003(6):52-54.
[48]Mathew Simond . Advantages and Disadvantages of Online Education[EB /OL].http://ezinearticles.com/index.php?Advantages-and-Disadvantages-of-Online-Education&id=980910, 2005-03-20.
[49]韩明.浅谈高校师资的网上培训[J].知识·创新,2001(4):47-48.