信息化环境下岳阳地税系统的内部控制优化
发布时间：2018-07-28 15:43
【摘要】：我国税务信息化从20世纪80年代初期起步,在20余年的时间里经历了从无到有、从小到大、从简单应用到复杂应用的发展历程,税务信息化建设的发展使得税收征管、税收会统、行政管理以及税收决策等方面的工作发生了深刻变化。地税系统自95年分设以来,在信息化建设方面投入了大量的人才、物力、财力,在网络建设、软件整合、人员培训、单项软件应用等方面取得了较好的成绩。 与此同时,地税系统作为地方行政部门,经济业务较企业简单,因此在内部控制制度建设方面普遍有所疏忽,内部控制制度建设还相对滞后,缺乏一套针对本系统的内部控制指导性规范。如果把信息化环境比作公路,那么内部控制系统就是交通规则和监控系统,税务部门的执法服务及其业务流程就是跑在高速公路上的汽车。没有“交通规则”和“监控系统”的规范与保障,即使有再好的高速公路,汽车也不能安全、高速地行驶。 本文通过分析岳阳地税系统的信息化建设现状、内部控制建设现状,分析两者相互影响、相互促进的内在关系,探讨如何在信息化环境下进一步加强和优化内部控制的方式、措施,从而达到信息化建设和内部控制建设相融合、相提升,来促进岳阳地税系统不断提高依法行政水平和构建社会主义和谐社会的能力。
[Abstract]:China's tax information technology started in the early 1980s. In more than 20 years, the development of tax information has undergone profound changes in tax collection and management, tax collection, administrative management and tax decision-making. Since its establishment in 95 years, a large number of talents, material resources and financial resources have been put into the information construction, and good achievements have been achieved in the network construction, software integration, personnel training, and single software applications.
At the same time, the land tax system as a local administrative department, the economic business is simpler than the enterprise, so there is a general negligence in the construction of internal control system, the construction of the internal control system is still lagging behind, the lack of a set of internal control guidelines for this system. If the information environment is compared to the highway, then the internal control system is It is a traffic rule and monitoring system. The law enforcement service and its business process of the tax department are cars running on the freeway. Without the regulations and guarantees of "traffic rules" and "monitoring systems", even if there is a good highway, the car can not be safe and drive at high speed.
Through the analysis of the information construction status of Yueyang land tax system, the present situation of internal control construction, the analysis of the mutual influence and the internal relationship of mutual promotion, this paper discusses how to further strengthen and optimize the methods and measures of internal control under the information environment, so as to achieve the integration of information construction and internal control construction, promote and promote the construction of the internal control. Entering the Yueyang land tax system will continuously improve the level of administration according to law and the ability to build a harmonious socialist society.
【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】：F810.6
本文编号：2150759
[Abstract]:China's tax information technology started in the early 1980s. In more than 20 years, the development of tax information has undergone profound changes in tax collection and management, tax collection, administrative management and tax decision-making. Since its establishment in 95 years, a large number of talents, material resources and financial resources have been put into the information construction, and good achievements have been achieved in the network construction, software integration, personnel training, and single software applications.
At the same time, the land tax system as a local administrative department, the economic business is simpler than the enterprise, so there is a general negligence in the construction of internal control system, the construction of the internal control system is still lagging behind, the lack of a set of internal control guidelines for this system. If the information environment is compared to the highway, then the internal control system is It is a traffic rule and monitoring system. The law enforcement service and its business process of the tax department are cars running on the freeway. Without the regulations and guarantees of "traffic rules" and "monitoring systems", even if there is a good highway, the car can not be safe and drive at high speed.
Through the analysis of the information construction status of Yueyang land tax system, the present situation of internal control construction, the analysis of the mutual influence and the internal relationship of mutual promotion, this paper discusses how to further strengthen and optimize the methods and measures of internal control under the information environment, so as to achieve the integration of information construction and internal control construction, promote and promote the construction of the internal control. Entering the Yueyang land tax system will continuously improve the level of administration according to law and the ability to build a harmonious socialist society.
【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】：F810.6
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