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论文编号：	3478
作者编号：	2220070570
上传时间：	2011/6/14 17:43:30
中文题目：	基于企业财务指标分析的税务稽查研究
英文题目：	Research of Tax Inspection Based on The analysis of Enterprise Financial Index
指导老师：	王全喜
中文关键字：	财务指标分析；税务稽查；信息化；信息系统
英文关键字：	tax auditing financial index analysis Informatization information system
中文摘要：	税务稽查是税务机关依法对纳税人、扣缴义务人和其他税务当事人履行纳税义务、扣缴义务及税法规定的其他义务等情况进行检查和处理工作的行政执法行为。税务稽查在税收征管中具有重要的地位，但是人员素质不高与稽查任务强度的增加制约着税务稽查质量与效率的提高。尤其是随着计算机技术、信息技术的发展，财务管理软件取得了巨大的进步，越来越多的企业采取财务管理软件管理企业的财务与会计，自动化程度越来越高，基本上实现了“无纸化”办公。而税务稽查部门在很大程度上仍然依赖传统的偏重人工的稽查方式，与一些被稽查单位管理运营的方式相比是落后的，在税务稽查信息化程度方面与这些企业财务会计信息化程度相比存在一定的差距。能否利用信息技术更好地进行税务稽查，提高稽查效率，就成为了税务部门急需解决的问题。 本文主要讨论解决上述问题可以采用对被稽查单位的经营财务指标进行分析的方法，从税务稽查的需要出发，分析相关指标，帮助税务稽查人员发现疑点，辨别疑点，确定真正的问题。同时结合信息技术，构造一个信息系统，实现税务稽查的信息化。在一定程度上减轻税务稽查人员的工作负担，提高税务稽查效率，在一定程度上保证税务稽查的质量。结构上，本文先简要介绍税务稽查相关知识，引入相关的财务指标，如何利用财务指标进行分析，选择了几个实例进行财务指标分析的可行性研究，提出税务稽查信息系统的模型，提出了利用信息化技术加以实现这一信息系统的的途径，最后总结了该系统的特点与需要完善的地方。
英文摘要：	According to the tax law, the tax audit is inspection and processing on the taxpayer, tax withholding agents and other other obligations of the tax law to be carried out. tax audit has an important position, but the quality of personnel is not high and the increase of the quantity restricts the tax audit quality and efficiency. especially with computer technology, information technology developed, financial management software has made great progress, more and more enterprises to adopt financial management software to manage the financial and accounting, increasingly high degree of automation, basically realized " paperless "work. The tax inspection department is still largely dependent on the traditional emphasis on manual inspection methods, and some management operations to be inspector unit is backward compared to the degree of tax audit information with these companies relative degree of financial accounting information than the existence of a gap. Whether the use of information technology for better tax audit, improve the inspection efficiency, tax departments to become an urgent problem. This article focuses on solving the above problems can be checking on the financial indicators of the operating units of analysis, from the needs of the tax investigation and analysis of relevant indicators to help tax inspectors found that doubt, identify the doubt, determine the real problem. combined with information technology, construction of an information system to achieve the tax audit of information technology. to some extent, the work of tax inspectors to reduce burden and improve the efficiency of tax inspectors, to a certain extent, the quality assurance of the tax investigation. the first briefly describes the knowledge tax audit, the introduction of relevant indicators, to analyze how the use of indicators, selected financial indicators of several instances of the feasibility study and submit a tax audit information system model, the use of information technology technology to achieve this the way information systems, and finally summarizes the characteristics of the system and need to be perfected.
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