随着社会主义市场经济的不断发展,税务机关作为国家的重要职能部门,其为国聚财、调控经济的职能作用日益彰显。为了适应新形势要求,谋求税收事业的长足发展,创建学习型组织,培养知识型人才是时代发展的必然趋势和客观要求,意义十分重大。20世纪60年代,法国著名教育家保罗·朗格朗在《成人教育与终身教育》一文中提出了终身教育的概念。1972年,联合国教科文组织向各国号召:“向 With the continuous development of the socialist market economy, the tax authorities, as an important functional department of the state, have become increasingly prominent in their functions of gathering money from the country and regulating the economy. In order to meet the requirements of the new situation, to seek the rapid development of the taxation cause, it is of great significance to establish a learning organization and cultivate knowledge-based talents as an inevitable trend and an objective requirement for the development of the times. In the 1960s, the famous French educator Paul Langellan put forward the concept of lifelong education in his article ”Adult Education and Lifelong Education“. In 1972, UNESCO called upon all nations: ”To