基于财务报表分析的湖南省税务稽查选案改进研究

发布时间：2018-06-06 12:46

本文选题：财务报表分析 + 涉税财务指标　；参考：《湖南大学》2014年硕士论文

【摘要】：李克强总理在一次省部级主要领导干部专题研讨班上,就“加快转变政府职能,加强和改进监管”作出一系列重要论述,对税务稽查工作作出重要指示。李克强总理一针见血地指出：科学的抽查制度,“降低了自由裁量权,减少了寻租机会,也可以体现公平,提高监管效率,值得研究借鉴”。一直以来,税务部门在抓紧建立科学的税务抽查制度,不断加强税收数据采集并进行有效分析。但是缺乏对规模涉税数据进行加工分析,缺乏定量分析,对数理统计运用得还不够,如何利用涉税数据进行科学的选案这一课题摆在了我们眼前。本文在整理企业财务报表分析的理论基础上,分析企业财务报表分析与税务稽查选案之间的关系,以税务机关的角度为切入点,通过涉税指标的选取,选用60家企业进行分析,运用涉税财务指标,对税务稽查选案制度进行改进,构建一个可靠的财务舞弊识别模型,反映企业财务报告涉税风险的大小。本文的贡献体现在：第一,本文使用定性与定量分析相结合的方法研究。定性分析是将财务报表分析的方法应用于税务稽查选案方法以及选案条件进行深入探讨,定量分析是利用Logistic回归模型对涉税财务指标进行判别分析,最后得出Logistic回归模型在税务稽查选案方面适应性更强的结论；第二,结合实际报表,对用于分析的五大指标数据来源、计算公式进行统一,使选案模型的操作性更强。
[Abstract]:At a special seminar for leading cadres at provincial and ministerial levels, Prime Minister Li Keqiang made a series of important expositions on "speeding up the transformation of government functions, strengthening and improving supervision", and gave important instructions to tax inspection work. Li Keqiang prime minister pointed out: the scientific spot check system, "reduces the discretion, reduces the rent-seeking opportunity, also can embody the fairness, enhances the supervision efficiency, is worth studying and drawing lessons from." All the time, the tax department has set up a scientific tax spot check system and strengthened the collection and effective analysis of tax data. However, the lack of processing and analysis of scale tax-related data, the lack of quantitative analysis, the use of mathematical statistics is not enough, how to use tax-related data for the scientific selection of cases in front of our eyes. On the basis of the theory of enterprise financial statement analysis, this paper analyzes the relationship between enterprise financial statement analysis and tax inspection case, taking the angle of tax authority as the starting point, selecting 60 enterprises through the selection of tax-related indicators. By using the tax financial index, this paper improves the tax inspection case selection system, constructs a reliable financial fraud identification model, and reflects the size of the tax risk of the enterprise financial report. The contributions of this paper are as follows: first, this paper uses qualitative and quantitative methods to study. The qualitative analysis is to apply the financial statement analysis method to the tax audit case selection method and the case selection condition to carry on the thorough discussion, the quantitative analysis is to use the Logistic regression model to carry on the discriminant analysis to the tax related financial index, Finally, the conclusion that Logistic regression model is more adaptable in tax audit selection is concluded. Secondly, combined with the actual report, the paper unifies the calculation formula of five index data sources used for analysis, making the model more operable.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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