高素质的领导必须具备高水平的口才。好的口才不仅需要深厚的知识素养作基础,而且必须具有熟练的讲话技巧,即人们常说的讲话艺术。基层领导在长期的实际工作中,创造了丰富的讲话技巧,形成了多样化的讲话风格。现就笔者在税务工作实践中所接触到的现象和材料,谈谈基层领导在日常工作中的讲话艺术。领导讲话要注重原则性和灵活性的统一。基层领导讲话要澄清道理,明辩是非,首先要有鲜明的立场和坚定的态度,使受话方能准确地理解你讲话的宗旨和意图。同时,在坚持立场、维持原则的情 High-quality leadership must have a high level of eloquence. Good eloquence requires not only profound knowledge of literacy as a foundation, but also must have a good speech skills, people often say that speech art. Grass-roots leaders in the long-term practical work, has created a wealth of speech skills, formed a variety of speech style. Now on the author in the practice of tax work are exposed to the phenomenon and materials, talk about grassroots leaders in their daily work of speech art. The leadership speech should pay attention to the unity of principle and flexibility. The leaders of the grassroots level should clarify the truth, clarify the right and wrong, and first of all have a clear stand and firm attitude so that the receiver can accurately understand the purpose and intention of your speech. In the meantime, in maintaining its position and maintaining the principle of love