常德市地税系统内部审计现状分析与改进

发布时间：2018-03-28 03:18

本文选题：税务　切入点：内部审计　出处：《湖南大学》2013年硕士论文

【摘要】：近些年来，税务系统违法违规事件时有出现，发人深省，，加强内部审计的呼声日益高涨。而与此相对应的是，税务系统内部审计体制不顺、地位不高、力度不大、方法落后的固有问题依然存在，制约着审计效能的发挥。如何充分有效地发挥内部审计的作用，健全内部控制，源头治理腐败，已成为税务系统各级领导干部思考的重要课题。本文采用了包括调查法、文献综合法、经验总结法在内的多种研究方法。总的研究思路是：建立理论基础揭示问题分析问题解决问题。全文共分四章：第一章介绍了本文的研究背景和意义、国内外有关内部审计的研究文献以及本文研发内容和研究方法；第二章对我国税务系统的内部审计进行概括性阐述，主要包括三个层面：一是税务系统内部审计的发展历程；二是税务系统内部审计职能；三是目前税务系统内部审计的主要内容；第三章介绍了调查问卷的设计和实施过程，对调查问卷进行归纳汇总分析，揭示了常德市地税系统内部审计管理体制、人力资源配置、内部审计运行机制以及内部审计认识和评价方面存在的问题，从体制、文化、机制、素质四个方面进行深入剖析；第四章是本文研究的核心。根据常德市地税系统内部审计存在的问题和成因分析，提出了四大改进建议：一是构建优秀的地税文化；二是改进内部审计管理体制。根据常德地税系统目前的管理体制和内部审计的工作要求，提出了若干改进设想；三是建立注重风险管理的工作机制。从风险导向内部审计的概念以及税务系统应用的现实意义入手，重新定位常德地税系统内部审计目标，拓展内部审计工作领域，规范内部审计工作程序，创新内部审计工作方式；四是建立有效的人才培养体系。提出应在常德地税系统建立内部审计准入制；进一步拓展学习渠道，提高内审人员素质；建立必要的奖惩制度，提升内审人员的职业道德水平和从业积极性。
[Abstract]:In recent years, there have been incidents of violation of laws and regulations in the tax system, which are thought-provoking, and the voice of strengthening internal audit is rising day by day. In contrast, the internal audit system of the tax system is not smooth, low in status, and not strong enough. The inherent problem of backward methods still exists, which restricts the effectiveness of audit. How to give full play to the role of internal audit, improve internal control, and control corruption at the source, has become an important topic for leading cadres at all levels of the tax system to think about. In this paper, including investigation method, literature synthesis method, The general idea of the research is to establish a theoretical basis to reveal the problem solving problems. The thesis is divided into four chapters: the first chapter introduces the research background and significance of this paper. The domestic and foreign research literature about internal audit and the research and development contents and research methods of this paper; the second chapter gives a general description of the internal audit of tax system in China, including three levels: first, the development course of the internal audit of tax system; The second is the internal audit function of the tax system; the third is the main content of the internal audit of the tax system; the third chapter introduces the design and implementation process of the questionnaire, and summarizes and analyzes the questionnaire. This paper reveals the problems existing in the internal audit management system, human resource allocation, internal audit operation mechanism and the understanding and evaluation of internal audit in Changde Local tax system, and makes a thorough analysis from four aspects: system, culture, mechanism and quality. The fourth chapter is the core of this paper. Based on the analysis of the problems and causes of the internal audit of the local tax system in Changde, four suggestions for improvement are put forward: one is to build an excellent local tax culture; The second is to improve the internal audit management system. According to the current management system of Changde Local tax system and the requirements of internal audit, some suggestions for improvement are put forward. The third is to establish the working mechanism of risk management. Starting with the concept of risk-based internal audit and the practical significance of the application of tax system, we should reorient the internal audit target of Changde local tax system and expand the work field of internal audit. Standardizing the internal audit work procedure, innovating the internal audit work way; fourth, establishing the effective personnel training system, proposing to establish the internal audit admittance system in Changde local tax system, further expanding the study channel, improving the quality of the internal audit personnel; Establish necessary reward and punishment system, improve the professional ethics and enthusiasm of internal auditors.
【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】：F239.45;F812.42

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