| In order to improve the efficiency of the government,seriously implementing the construction of "service-oriented government" has become an important goal of public sector government reform.The construction of "service-oriented government" needs a government team that serves the people wholeheartedly,that is,a team composed of people with high public service motivation.Li Xiaohua(2007)studied and analyzed the conceptual basis,type and structure of public service motivation,specifically summarized the theory of public service motivation,and pointed out that in building a service-oriented government in China,it is of great significance to study public service motivation,which is conducive to promoting the innovation of personnel incentive mechanism in the public sector.In recent years,psychology,human resources management,public management organizational behavior and other fields have actively studied how to cultivate and improve the public service motivation of public sector personnel,and promote the improvement of pro-social behavior of public sector personnel.After carefully sorting out the existing research on public service motivation,organizational support and other aspects,this paper puts forward the research concept and hypothesis,takes organizational commitment as an intermediary variable,references relevant domestic and foreign surveys,and designs a questionnaire based on the interview results,and takes the basic tax cadres in Yunnan Province as the survey object,issues the questionnaire to collect data and test its reliability and validity,and differentiates group differences through analysis of variance,The correlation analysis of each variable is carried out,and the hypothesis is tested by linear regression analysis.Specifically,the study found the following conclusions: First,organizational support perception and organizational commitment have a significant positive impact on public service motivation,among which the three dimensions of organizational commitment(emotional commitment,sustained commitment,normative commitment)have a significant impact on public service motivation.Secondly,the three dimensions of organizational commitment(emotional commitment,sustained commitment and normative commitment)play a mediating role between organizational support perception and public service motivation.The relevant research results have certain reference value for improving the management level of grass-roots tax cadres in China.Finally,according to the research results,targeted optimization suggestions are put forward.It is suggested that the grass-roots tax system can start from improving the perceived level of organizational support and organizational commitment in stimulating the motivation of tax officials in public service.It includes several key points,such as paying attention to the emotional commitment of grass-roots tax cadres,emphasizing the sustained commitment of grass-roots tax cadres and improving the normative commitment of grass-roots tax cadres. |