中国油气田企业纳税筹划风险管理研究

发布时间：2018-05-06 03:16

本文选题：油气田企业 + 纳税筹划　；参考：《东北石油大学》2013年硕士论文

【摘要】：随着世界经济的快速发展和经济全球化的不断推进，各国对企业竞争实力的要求也不断提高，企业需要不断改善和加强以适应市场对企业现代化、全球化和战略化的发展要求，不提高企业自身的竞争实力，就无法跻身于世界经济发展的前列。油气田企业作为中国能源生产供应的支柱性产业，其发展与经营是否成功与中国的经济发展的快慢有很直接的关系。纳税筹划是企业经济活动中的重要组成部分，有效成功的纳税筹划不仅能为企业节约成本，还可以提高企业在国际市场中的地位，为油气田企业进军国际市场打好基础。然而，任何纳税筹划活动都伴随着风险，对风险的有效管理是企业必须做好的一项工作，纳税筹划风险管理同样需要企业的高度重视。论文以油气田企业纳税筹划风险管理为研究对象，按照风险管理的步骤，结合油气田企业纳税筹划的特点，主要从油气田企业纳税筹划风险识别、风险评价和风险控制三个方面分析和阐述油气田企业纳税筹划风险管理的全过程。论文共分为五部分，首先，阐述研究背景及意义、主要研究内容和国内外研究现状；其次，从纳税筹划、纳税筹划风险和风险管理三个方面介绍相关理论，为进行纳税筹划风险管理打好理论基础；再次，通过阅读文献法进行风险识别，确定油气田企业纳税筹划风险因素，初定纳税筹划风险评价指标，再运用聚类分析法和SPSS统计软件精选指标，建立风险评价指标体系；第四，选用FHW法作为风险评价的主要方法，采用熵模型筛选参与评价的咨询专家，大大降低专家选择的主观随意性，采用改进的层次分析法确定评价指标权重，三标度的应用使得风险评价更加科学客观，通过对专家咨询数据的计算处理，得出用于评价分析的六个参数，为风险控制提供参考，并通过案例分析验证应用FHW法进行风险评价的实用性和科学性；最后，详细阐述纳税筹划风险控制的策略，从事前控制、事中控制和事后控制三个方面全程控制和防范纳税筹划风险，大大降低油气田企业纳税筹划失败的概率，，使得纳税筹划的质量得到有效保证，对油气田企业纳税筹划风险管理水平的提高有重大参考价值。
[Abstract]:With the rapid development of the world economy and the continuous promotion of economic globalization, the demand for competitive strength of enterprises is increasing. Enterprises need to continuously improve and strengthen the requirements of the development of the market for the modernization of enterprises, globalization and strategic development, without improving the competitive strength of the enterprises themselves, it is not possible for the development of the world economy. As the pillar industry of the energy production and supply in China, the oil and gas field enterprises have a direct relationship with the success of their development and the success of China's economic development. The tax planning is an important part of the enterprise's economic activities. The effective and successful tax planning can not only save the cost for the enterprise, but also improve the enterprise in the country. The position of the international market plays a good foundation for the oil and gas enterprises to enter the international market. However, any tax planning activities are accompanied by the risk. The effective management of the risk is a job that the enterprise must do well. The risk management of tax planning also needs the high attention of the enterprise.
Taking the risk management of tax planning in oil and gas field enterprises as the research object, according to the steps of risk management and combining the characteristics of tax planning of oil and gas field enterprises, the whole process of risk management of tax planning in oil and gas field enterprises is analyzed and expounded mainly from three aspects: risk identification of tax planning of oil and gas field enterprises, risk assessment and risk control. It is divided into five parts, first of all, the research background and significance, the main research content and the status of domestic and foreign research; secondly, from the tax planning, tax planning risk and risk management three aspects of the introduction of relevant theories, in order to do a good theoretical basis for the risk management of tax planning; again, through the reading of literature to identify the risk of risk and determine oil and gas fields Enterprise tax planning risk factors, initially set the risk assessment index of tax planning, and then use cluster analysis and SPSS statistical software selection indicators to establish risk evaluation index system. Fourth, FHW method is selected as the main method of risk evaluation, and entropy model is used to select consultants to participate in evaluation, which greatly reduces the subjective and arbitrary choice of experts. The application of improved analytic hierarchy process (AHP) is used to determine the weight of evaluation index. The application of three scale makes the risk evaluation more scientific and objective. Through the calculation and processing of expert consultation data, six parameters for evaluation and analysis are obtained, and the reference for risk control is provided, and the practicability of the application of FHW method for risk evaluation is verified and verified by case analysis. In the end, the strategy of tax planning risk control is elaborated in detail, and the risk of tax planning is controlled and prevented in the three aspects of pre control, event control and post control. The probability of failure of tax planning in oil and gas field enterprises is greatly reduced, the quality of tax planning is guaranteed to be effectively guaranteed, and the risk of tax planning for oil and gas enterprises is planned. The improvement of management level is of great reference value.

【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.2

【参考文献】