联系我们

论文查询结果	返回搜索

论文编号：	13242
作者编号：	2320190729
上传时间：	2022/6/9 10:00:51
中文题目：	BH税务机关内部控制优化研究
英文题目：	A Research on internal control optimization of BH tax authority
指导老师：	梅丹
中文关键字：	机构改革；行政事业单位；内部控制
英文关键字：	institutional reform; administrative institutions; internal control
中文摘要：	行政事业单位机构改革，是全面深化改革的重要组成部分。机构改革的成效，也直接关系到国家治理能力和治理体系现代化的实现。在众多参与机构改革的行政事业单位中，从在编人员数量和机关数量来看，税务机关的重要地位都不言而喻。税务机构改革，意味着我国税收征管和税制体制进入了一轮新的“生命周期”，对税务机关的行政执法、公共服务水平提出了更高的要求。在新时代机构改革的冲击下，如何结合基层税务机关的具体实际，进一步提升公共服务质效，是各地基层税务机关的重要课题。这一重要课题与行政事业单位实行内部控制的主旨不谋而合。而相较于企业，行政事业单位具有特殊的性质和组织架构，其内部控制的目标不仅是经济活动和资产使用的安全、合理，还包括预防贪污腐败和提升公共服务效率。因此，如何通过完善和优化税务机关内部控制，保证税收征管服务全过程的有序、高效，进一步提升整体行政质效，从而促进税收事业的健康发展，是基层税务机关需要更加关注的问题。本文以BH税务机关内部控制问题为案例展开研究，主要理论依据为内部控制相关理论，还参考了行政事业单位内部控制规范和税务系统内部控制相关制度等内容。在阐述了研究的背景和意义后，本文首先对于国内外内部控制研究现状做文献综述，回顾了内部控制的研究发展。然后，基于个别谈话交流、实地调查等方式了解BH税务机关内部控制存在的问题，为下一步研究打好基础。从行政事业单位内部控制规范的单位层面和业务层面两个维度，对现阶段BH税务机关内部控制问题开展分析。从而得出，BH税务机关在岗责分工、机关文化建设、信息化水平、监督和税收执法与行政管理业务等方面存在不足或者缺陷。最后针对案例问题，从单位层面和业务层面分别提出对BH税务机关切实可行的优化举措及具体对策。希望对类似行政事业单位能够提供有益借鉴。
英文摘要：	The institutional reform of administrative institutions is an important part of comprehensively deepening the reform. The effectiveness of institutional reform also directly affects the realization of the modernization of the country's governance capacity and governance system. Among the many administrative institutions, the important position of the tax authorities is self-evident in terms of the number of staff and the number of institutions. The reform of tax institutions means that China's administration of tax collection and tax system have entered a new "life cycle", which puts forward higher requirements for the administrative law enforcement and public service level of tax authorities. Under the impact of institutional reform in the new era, how to further improve the quality and efficiency of public services in combination with the specific reality of grass-roots tax authorities is an important topic for local grass-roots tax authorities. This important topic coincides with the purpose of implementing internal control in administrative institutions. Compared with enterprises, administrative institutions have a special nature and organizational structure. The goal of their internal control is not only the safety and rationality of economic activities and asset use, but also the prevention of corruption and the improvement of public service efficiency. Therefore, how to improve and optimize the internal control of the tax authorities, ensure the order and efficiency of the whole process of administration of tax collection, and further improve the overall administrative quality and efficiency, so as to promote the healthy development of the tax revenue, is an issue that grass-roots tax authorities need to pay more attention to. This paper takes the internal control of BH tax authority as a case study. The main theoretical basis is the relevant theories of internal control, and also refers to the internal control norms of administrative institutions and the relevant institutional documents of internal control of tax system. After expounding the background and significance of the research, this paper firstly makes a literature overview on the research status of internal control at home and abroad, and reviews the research and development of internal control. Then, understand the problems existing in the internal control of BH tax authority based on individual conversations, on-the-spot investigations, etc., to lay a solid foundation for further research. From the two dimensions of the internal control standard of administrative institutions, the unit level and the operation level, this paper analyzes the internal control problems of BH tax authority at current stage. Thus, it is concluded that the BH tax authority has deficiencies or defects in the division of duties and responsibilities, the organization's culture construction, the level of informatization, supervision, and tax law enforcement and administrative management and so on. Finally, aiming at the case problems, practical optimization measures and specific countermeasures for BH tax authority are proposed from the unit level and the operation level. It is hoped that it can provide useful reference for similar administrative institutions.
查看全文：	预览  下载(下载需要进行登录)