风险导向审计方法在莲城槟榔厂纳税评估中的应用研究

发布时间：2019-06-18 18:52

【摘要】：风险导向审计方法是以战略管理理论和系统理论为指导，通过自上而下和自下而上两种审计思路对被审计对象进行风险评估和分析，来确定审计过程，评价被审计单位风险控制，确定剩余风险，执行并降低审计风险到可接受范围内的一种审计理论和方法。风险导向审计方法是审计领域发展的新潮流，也是今后审计发展的主导方向，其所倡导的审计理念、技术方法等，，无论对内部审计，还是外部纳税评估，都有极其重要的指导意义和借鉴作用。纳税评估是目前税收征管工作中的一项核心内容。但与发达国家相比，我国的纳税评估在工作理念、评估流程、技术方法以及人员素质等方面还存在一定的差距，还缺乏科学、系统的纳税评估工作体系和管理制度，纳税评估信息量不足，纳税评估质量和效率有待提高。风险导向审计和纳税评估作为审计、评估人员对审计、评估对象的管理活动，虽然在主体、对象等方面有不同，但在工作内容、风险评估重心、主要流程方法等方面具有很大的相似度，这两者之间的内在联系正是笔者将风险导向审计方法运用到纳税评估中具备了可行性。运用风险导向审计方法能使税务部门从企业战略目标、经营发展、价值创造各环节发现纳税人存在的税收漏洞和风险，对外指导企业建立税收风险内控机制，对内就进一步征管措施进行调整，从而发挥纳税评估加强税源监控、优化纳税服务、推进依法治税。将风险导向审计方法运用于纳税评估，对提高纳税评估方法的科学性和准确性具有重大意义，也将丰富风险导向审计方法应用实证研究。本文在借鉴国内外研究成果的基础上，对风险导向审计方法和纳税评估的概念、内涵进行了阐述，对风险导向审计方法运用于纳税评估工作的可行性进行了探讨，重点以X市槟榔行业莲城槟榔厂纳税评估为研究对象，按风险导向审计方法思路和技术在纳税工作中进行应用实践，从企业战略风险、系统风险、税收状况入手，进行风险识别，探讨了评估风险的方法、建立槟榔行业风险控制模型，并提出了针对税收风险的应对措施，最后为能将风险导向审计方法全面应用于纳税评估工作中提出了建议对策。
[Abstract]:Under the guidance of strategic management theory and system theory, risk-oriented audit method is an audit theory and method to determine the audit process, evaluate the risk control of the audited unit, determine the residual risk, and implement and reduce the audit risk to an acceptable range through top-down and bottom-up audit ideas to determine the audit process, evaluate the risk control of the audited unit, determine the residual risk, and implement and reduce the audit risk to an acceptable range. Risk-oriented audit method is not only a new trend in the field of audit, but also the leading direction of audit development in the future. The audit concept and technical methods advocated by it have extremely important guiding significance and reference function for internal audit and external tax assessment. Tax assessment is a core content of tax collection and management at present. However, compared with developed countries, there are still some gaps in the working concept, evaluation process, technical methods and personnel quality of tax assessment in our country, and there is still a lack of science, systematic tax assessment work system and management system, insufficient amount of tax assessment information, and the quality and efficiency of tax assessment need to be improved. Risk-oriented audit and tax assessment as audit, evaluators on audit, evaluation object management activities, although there are differences in the subject, object and other aspects, but in the work content, risk assessment focus, the main process methods and other aspects of great similarity, the internal relationship between the two is that the author has the feasibility of applying risk-oriented audit method to tax assessment. By using the risk-oriented audit method, the tax departments can find the tax loopholes and risks existing in taxpayers from the strategic objectives, management development and value creation of the enterprises, guide the enterprises to establish the internal control mechanism of tax risks, adjust the measures for further collection and management internally, so as to give full play to the tax evaluation and strengthen the monitoring of tax sources, optimize the tax service and promote the administration of taxes according to law. The application of risk-oriented audit method to tax assessment is of great significance to improve the scientific and accuracy of tax assessment method, and it will also enrich the empirical research on the application of risk-oriented audit method. On the basis of drawing lessons from the research results at home and abroad, this paper expounds the concept and connotation of risk-oriented audit method and tax assessment, probes into the feasibility of applying risk-oriented audit method to tax assessment, with emphasis on the tax assessment of Liancheng betel nut factory in betel nut industry in X city, applies the idea and technology of risk-oriented audit method in tax payment work, and carries on the application practice in tax payment work according to the idea and technology of risk-oriented audit. Starting with the system risk and tax situation, this paper carries on the risk identification, probes into the method of evaluating the risk, establishes the risk control model of betel nut industry, and puts forward some countermeasures for dealing with the tax risk, and finally puts forward some suggestions and countermeasures for applying the risk-oriented audit method to the tax assessment work in an all-round way.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.82;F275

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