| The Party’s Report to the 20 th CPC National Congress stressed that it is necessary to build a large-scale team of talents with a reasonable structure and excellent quality.This puts forward higher requirements for the construction of administrative talents,especially grass-roots cadres.Incentive mechanism is an effective starting point for team building.A good incentive mechanism is very important to enhance the entrepreneurial enthusiasm of grassroots cadres and stabilize the party’s ruling ability,ruling foundation and ruling status at the grassroots level.At the same time,since entering the millennium,profound changes have taken place in young people’s concepts and lifestyles,and the old incentive system in the traditional civil service system cannot meet the needs of the new generation of civil servants.In this context,starting from the grass-roots tax system,this paper studies how to optimize the incentive mechanism of civil servants in the grass-roots tax system on the basis of the existing incentive mechanism to enhance the enthusiasm and professional ability of the new generation of civil servants.Based on Porter and Lawler’s comprehensive incentive model,this paper constructs a comprehensive incentive model for the new generation of civil servants,which is mainly studied by interview.This paper selects 30 new generation civil servants in the grass-roots tax system and 3 leaders of the new generation civil servants in the grass-roots tax system for semi-structured interviews.On the basis of understanding the needs of the new generation of civil servants in the grass-roots tax system against the incentive mechanism and summarizing the personality characteristics of the new generation of civil servants,this paper analyzes the problems existing in the current three-stage incentive mechanism by combining the three stages of the comprehensive incentive model,namely,"hard work →performance" stage,"performance → reward" stage and "reward → satisfaction" stage.It is found that there are different incentive mechanisms in different stages of the comprehensive incentive model.The problems in the stage of "hard work →performance" are mainly manifested in four aspects: cultural incentive mechanism,role incentive mechanism,learning incentive mechanism and post incentive mechanism;the problems in the stage of "performance → reward" are mainly manifested in three aspects: position promotion incentive mechanism,rank promotion incentive mechanism and salary incentive mechanism;the problems in the stage of "reward → satisfaction" are manifested in three aspects: fair incentive mechanism,reward and punishment incentive mechanism and expectation incentive mechanism.At present,the incentive mechanism of grass-roots tax system can not play an effective role,which leads to the lack of motivation for some new generation civil servants to be content with the status quo and follow the trend,and actively improve their knowledge and ability and work level.On this basis,through the new generation of civil servants’ personality characteristics and the demand for incentive mechanism,this paper analyzes the causes of the three-stage problems in detail,and puts forward effective measures to improve the effective problems in different stages and different incentive mechanisms. |