行动学习法是被广泛应用的一种培训模式,并在我国公务员培训中作为一种有益的尝试得到了由上至下的实践。本文以实证分析为基础,指出当前我国税务执法人员培训存在学习方法单一、效果有限等不足,论证了将行动学习法引入税务执法人员培训的可能性与具体操作流程。 Action learning is a widely used training model, and has been top-down practice as a beneficial attempt in the training of civil servants in our country. This paper, based on the empirical analysis, points out that the current tax law enforcement personnel training in our country has single learning methods and limited effects, and demonstrates the possibility and specific operational process of introducing the action learning method into the tax law enforcement personnel training.