COSO框架下税务机关内部风险控制评价体系探究

发布时间：2018-01-25 06:32

本文关键词： 税务机关内部风险指标体系评价　出处：《西南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：在西方发达国家,税务部门把现代管理学的风险管理理念和方法引入税收管理领域,通过科学有效地配置税收管理资源对其税收风险进行研究,形成了较为成熟的理论体系和丰富的实践经验的基于OECD的税收风险管理理论。该理论对税收工作的外部风险及纳税遵从、税收征管加以了控制,有效解决因纳税遵从度低形成的税收流失风险。我国税务机关结合我国实际对该理论进行了借鉴。但是,作为税务机关而言,控制了纳税遵从和税收征管后,还存在有单位本身的内部风险。2004年9月,COSO发布了《企业风险管理框架》,提出了企业内部控制结构和内部控制整体框架理论,美国联邦政府及其部门近年来也陆续吸收了COSO框架精神,使内部控制理论在实践中日趋完善。其他发达国家的公共部门在内部控制方面也对COSO的内部控制框架作了有效的借鉴。本文旨在对A市税务机关内部风险控制进行分析,借鉴COSO内部控制框架解决税务部门内部风险控制和实务操作中存在的一些普遍性和突出性问题,并为此提供一些新的思路和方法,探究了一套内部风险控制指标体系。经在A市税务机关的实际运用,促进A市税务机关内部风险控制不断完善,并验证该体系的可行性和实用性。最后文章对A市税务机关的内部风险控制提出建议,为公共部门的可持续发展提供参考依据。
[Abstract]:In the western developed countries, the tax department of the risk management concepts and methods of modern management science into the field of tax administration, through scientific and effective allocation of tax administration resources to study the tax risk, formed a relatively mature theory system and rich practical experience based on OECD theory of tax risk management. The theory of tax work the external risk and tax compliance, tax collection and management to control, effectively solve the low degree of tax compliance for the formation of the loss of tax risk. The tax organ in our country combined with the actual situation of the theory on the reference of our country. However, as the control of the tax authorities, tax compliance and tax collection and management, there are internal risk.2004 units the year September, COSO released "enterprise risk management framework", puts forward the enterprise internal control structure and internal control framework, and the federal government of the United States In recent years, the Department has also absorbed the spirit of the COSO framework, making the internal control theory more and more perfect in practice. The public sector in other developed countries has also made effective reference to the internal control framework of COSO in the aspect of internal control.
This paper focuses on the internal risk control of tax authorities in A city were analyzed, using the COSO internal control framework to solve the existing tax department internal risk control and operation of some common and outstanding issues, and to provide some new ideas and methods, to explore a set of internal risk control index system. The actual use of tax authorities in the city of A, promote the tax authorities A, internal risk control and constantly improve, and verify the feasibility and practicability of the system. Finally, the tax authorities in the city of A, the internal risk control recommendations, provide a reference for the sustainable development of the public sector.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F810.6

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