Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

Research on Innovation of Organizational Culture in Local Taxation System in the View of Knowledge Management

Author YinXiangXiang
Tutor LiuZuoHong
School Central China Normal University
Course Administration
Keywords knowledge management tax organizational culture innovation mechanism
CLC F812.42
Type Master's thesis
Year 2011
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With the coming of knowledge-based economy era, the traditional management of which the labor, capital is the center is going to be replaced by the knowledge management of which the core is knowledge. To meet the coming of knowledge-based economy era and global competition of aggregate national strength, to meet the citizen’s growing service demand, the Government also began to pay more attention to knowledge management. If the Organization Implements knowledge management, its organizational culture, organizational structure, technical support should be changed correspondingly in order to meet the needs of knowledge management. Among them, the organizational culture is the most critical and important impact on knowledge management. Organizational culture which is open, sharing and innovative has a significant role in promoting knowledge management. On the contrary, it hinders the effective implementation of knowledge management.Based on this idea, this paper attempt to take the knowledge management as breakthrough point, and discuss the innovation of tax organizational culture by using literature study, questionnaires, interviews and statistical analysis, intending to establish an innovation model of tax organizational culture, so that the tax organizational culture can adapts to the needs of knowledge management, and promoting implement of knowledge management smoothly.Except the introduction, the main body includes four parts:The first part is theoretical interpretation, mainly introduces the concepts of tax organizational culture and knowledge management, and then based on the relation of knowledge management and innovation of organizational culture, analysis the relative influence between knowledge management and innovation of organizational culture and the requirement of organizational culture to support of knowledge management. The second part, by using questionnaire and interview, diagnosis and analysis deeply on the status and problems of organizational culture in H local taxation bureau. The third part, analysis the reason of the problem in the tax organizational cultural in the view of knowledge management. The fourth part, constructs a model of tax organizational culture in the view of knowledge management. Elaborates the ways and means of tax organizational culture innovation from learning mechanisms, communication mechanisms, decision-making mechanism, evaluation mechanisms and incentive mechanism.The innovation of this paper lies in two aspects. The first is research methods, using a combination of quantitative and qualitative research methods by which diagnosis and analysis deeply on the status of the tax organizational culture. Second is the content, building the model of tax organizational culture innovative based on the knowledge management and promote the innovation of tax organizational culture with six major mechanism which is a new attempt.

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