基于内部控制的房地产企业税务内控体系构建
发布时间：2018-12-30 19:54
【摘要】：近年来,大部分现代企业对内部控制的重要性已经有了充分的认识,对构建适合企业自身的内部控制体系也越来越重视。但是对于作为内部控制重要组成部门的税务内控,却还没有引起大部分企业的重视。税收不管是对于整个国民经济的发展还是对于企业自身提高竞争力、增强整体效益,都发挥着举足轻重的作用。作为国民经济支柱产业的房地产企业因其涉税之多,税负之重而被公众普遍认为是偷税漏税严重,并且涉税风险极高的行业。房地产企业已经被国家税务总局连续10年列为税收专项稽查的对象,同时也是国家宏观调控最密集的行业。在国家对房地产企业的宏观调控政策中针对房地产税收的调控政策最为频密。为应对不断变化的税务环境,增强企业防范税务风险意识,从根本上为实现企业价值最大化服务,房地产企业急需建立适合企业自身的、完善有效的税务内控体系,并将其渗透到企业整体内部控制体系中,更好地为企业服务。本文以2011年115家山东板块沪深两市A股上市公司为样本,在对样本上市公司年报、内部控制自我评价报告进行分析的基础上,从内部控制五大构成要素的角度出发,研究发现影响企业内部控制信息质量的因素并提出以下五大假设：(一)公司管理层持股比例与内控信息质量成正比；(二)公司是否建立风险评估体系与内控信息质量有关；(三)公司是否做到不相容职务相分离与内控信息质量有关；(四)公司是否设立完整有效的信息沟通渠道与内控信息质量有关；(五)具备财务知识的内部审计人员占内审部门人员总数的比例与内控信息质量成正比。通过实证分析,发现上述五个因素与内部控制信息质量之间的关系。根据实证分析的结果,论述如何构建房地产企业税务内控体系,并提出相应的建议。
[Abstract]:In recent years, most modern enterprises have been fully aware of the importance of internal control, and more attention has been paid to the construction of internal control system suitable for enterprises themselves. However, as an important part of internal control, tax internal control has not attracted the attention of most enterprises. Taxation plays an important role in the development of the whole national economy and the improvement of the competitiveness and the overall benefit of the enterprise itself. As the pillar industry of the national economy, the real estate enterprises are widely regarded by the public as the industries where the tax evasion is serious and the risk of tax is very high because of the large amount of tax and the heavy tax burden. Real estate enterprises have been listed by the State Administration of Taxation for 10 years as the object of special tax inspection, but also the most intensive macro-control industry. In the macro-control policy of real estate enterprises, real estate tax regulation policy is the most frequent. In order to cope with the changing tax environment, strengthen the awareness of tax risk prevention, and fundamentally serve to maximize the value of the enterprise, real estate enterprises urgently need to establish a suitable and effective tax internal control system. And permeate it into the whole enterprise internal control system, better serve for the enterprise. Based on the analysis of 115 A-share listed companies listed in Shanghai and Shenzhen stock markets in Shandong in 2011, this paper analyzes the annual reports and internal control self-evaluation reports of the sample listed companies, and sets out from the perspective of the five constituent elements of internal control. The paper finds out the factors that affect the information quality of internal control and puts forward the following five hypotheses: (1) the proportion of management holding shares is proportional to the quality of internal control information; (2) whether the company establishes a risk assessment system is related to the quality of internal control information; (3) whether the company achieves incompatible job separation is related to the quality of internal control information; (4) whether the company establishes a complete and effective information communication channel is related to the quality of internal control information; (5) the proportion of internal auditors with financial knowledge to the total number of internal audit department personnel is proportional to the quality of internal control information. Through empirical analysis, the relationship between the above five factors and the quality of internal control information is found. According to the results of empirical analysis, this paper discusses how to construct the tax internal control system of real estate enterprises and puts forward corresponding suggestions.
【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42
本文编号：2396060
[Abstract]:In recent years, most modern enterprises have been fully aware of the importance of internal control, and more attention has been paid to the construction of internal control system suitable for enterprises themselves. However, as an important part of internal control, tax internal control has not attracted the attention of most enterprises. Taxation plays an important role in the development of the whole national economy and the improvement of the competitiveness and the overall benefit of the enterprise itself. As the pillar industry of the national economy, the real estate enterprises are widely regarded by the public as the industries where the tax evasion is serious and the risk of tax is very high because of the large amount of tax and the heavy tax burden. Real estate enterprises have been listed by the State Administration of Taxation for 10 years as the object of special tax inspection, but also the most intensive macro-control industry. In the macro-control policy of real estate enterprises, real estate tax regulation policy is the most frequent. In order to cope with the changing tax environment, strengthen the awareness of tax risk prevention, and fundamentally serve to maximize the value of the enterprise, real estate enterprises urgently need to establish a suitable and effective tax internal control system. And permeate it into the whole enterprise internal control system, better serve for the enterprise. Based on the analysis of 115 A-share listed companies listed in Shanghai and Shenzhen stock markets in Shandong in 2011, this paper analyzes the annual reports and internal control self-evaluation reports of the sample listed companies, and sets out from the perspective of the five constituent elements of internal control. The paper finds out the factors that affect the information quality of internal control and puts forward the following five hypotheses: (1) the proportion of management holding shares is proportional to the quality of internal control information; (2) whether the company establishes a risk assessment system is related to the quality of internal control information; (3) whether the company achieves incompatible job separation is related to the quality of internal control information; (4) whether the company establishes a complete and effective information communication channel is related to the quality of internal control information; (5) the proportion of internal auditors with financial knowledge to the total number of internal audit department personnel is proportional to the quality of internal control information. Through empirical analysis, the relationship between the above five factors and the quality of internal control information is found. According to the results of empirical analysis, this paper discusses how to construct the tax internal control system of real estate enterprises and puts forward corresponding suggestions.
【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42
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