China should learn from other countries the successful experiences in this respect, defining the tax agents as tax experts of the tax payers instead of the original "economic police" or "the servants of both tax collectors and payers.

Since reform and opening-up,department of taxation has gone through the process of establishing,abolishing and reviving in Chinese Institutes of Finance.

This paper discusses on the necessity and effects of developing the expert service by university library, and connecting with the practice, expounds the concrete methods and measures for developing the expert service.

Under the condition of modern market economy, financial specialist should have high intellect quality, overall knowledge of managing money matters and remarkable talent.