实现税收管理形态由传统职能导向型，向现代流程导向型的根本转变。

The taxation management has changed from the traditional guidance type of function to the modern type of flow.

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本研究将学习型组织与人力资源管理基本职能加以整合，提出学习导向的人力资源管理策略模型。

This research integrated the learning organization theory and HRM functions to develop a learning-oriented HRM strategy model.

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然后，对人力资源管理和人力资源管理模式理论作了基本介绍，从整体导向模式和局部职能模式两大类对人力资源管理模式进行了分类。

Then, the paper made basic introduction of the human resource management and mode theories, classified the human resource management mode: the whole direction mode and the department working mode.

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