税款征收审计管理系统的设计与实现

发布时间：2018-09-16 20:27

【摘要】：随着信息化建设的快速发展,关系国计民生的财政、金融、税务、社保等行业先后建立了大型数据库系统,逐步实现了财政财务收支与业务管理系统的整合,数据高度集中。这使得作为政府经济监督部门的审计机关的审计数据量越来越大,实时性要求越来越高。而传统的以单机审计为基础的计算机审计难以全面解决这种矛盾。开发税款征收审计管理系统,形成全省统一的税款征收审计网络,能最大程度的利用信息技术手段帮助审计人员实现智能化、自动化的审计模式,提高审计工作质量,提升审计效率。论文首先对税款征收审计管理的具体现状进行调研,从而确定系统的功能需求与非功能需求。在功能需求中,具体通过构建模型、审计分析、疑点管理、审计报告管理、应用支撑平台管理等方面进行叙述,非功能需求具体关注安全性需求及性能需求两个方面。针对系统需求确定采用.NET开发平台及面向对象开发方法,设计了税款征收审计管理系统的详细架构、网络架构及数据库,主要采用三层架构对系统进行开发部署；针对需求分析阶段确立的构建模型、审计分析、疑点管理、审计报告管理、应用支撑平台管理等功能模块,通过流程图与UML相关设计思路进行详细的设计与实现,从而完成了税款征收审计管理系统的开发。最后对税款征收审计管理系统进行了部署,针对功能需求与性能需求两个方面的内容进行详细的测试。功能测试通过测试用例对需求分析阶段确立的功能需求进行详细的测试；性能测试针对税款征收审计管理系统的响应时间、并发访问人数、数据库性能等多方面进行测试。主要采用测试工具来进行。测试中确定之前开发阶段的问题然后对应进行修改。最后的测试结果表明税款征收审计管理系统符合当初的设计要求。目前税款征收审计管理系统正在良好运行。通过对系统的各项信息进行有效的管理,从而建立有效的税款征收审计管理机制,加强对税务机关的审计监督。同时系统提供的管理功能、信息输出功能,能有效帮助审计人员加强对项目和数据的管理和共享使用。税款征收审计管理系统分别部署在省级和地市级,并通过网络由省级将数据分别下发到地市,区县的审计机关可以“一拖N”的方式进行审计。这种省、市、县3级互联互通的审计模式在全国金审工程联网审计建设中尚属首例,具有重要的借鉴及推广价值。
[Abstract]:With the rapid development of information construction, the finance, tax, social security and other industries, which are related to the national economy and people's livelihood, have established a large database system, gradually realized the integration of financial revenue and expenditure and business management system, and highly centralized data. This makes the audit institutions as the government economic supervision more and more large amount of audit data, real-time requirements are becoming higher and higher. The traditional computer audit based on single machine audit is difficult to solve this contradiction. Developing a tax collection audit management system, forming a unified tax collection audit network in the province, can help auditors to realize intelligent and automatic audit mode and improve the quality of audit work by using information technology to the maximum extent. Improve audit efficiency. Firstly, this paper investigates the current situation of tax collection and audit management to determine the functional and non-functional requirements of the system. In the functional requirements, the model, audit analysis, doubt management, audit report management, application support platform management are described, and non-functional requirements focus on two aspects: security requirements and performance requirements. According to the requirements of the system, this paper adopts the .NET development platform and the object-oriented development method, designs the detailed structure, network structure and database of the tax collection audit management system, mainly adopts the three-tier structure to develop and deploy the system; Aiming at the function modules such as building model, audit analysis, doubt point management, audit report management, application support platform management and so on, the detailed design and realization of the function modules are carried out through flow chart and UML related design ideas. Thus completed the tax collection audit management system development. Finally, the tax collection audit management system is deployed and tested in detail according to the functional requirements and performance requirements. The function test tests the functional requirements established in the requirement analysis stage through the test cases, and the performance test tests the response time of the tax collection audit management system, the number of concurrent visitors, the database performance, and so on. The main use of testing tools to carry out. The test identifies issues prior to the development phase and then modifies them. The final test results show that the tax collection audit management system meets the original design requirements. At present, the tax collection audit management system is running well. Through the effective management of all kinds of information in the system, an effective audit management mechanism of tax collection is established, and the audit supervision of tax authorities is strengthened. At the same time, the management function and the information output function provided by the system can effectively help the auditors to strengthen the management and sharing of the project and data. Tax collection audit management system is deployed at provincial level and prefectural level, and the data are sent to prefectures and cities by the network. The audit institutions of districts and counties can audit in a "one-to-one" manner. This kind of audit mode of interconnection of provincial, municipal and county levels is the first example in the construction of national gold audit project network audit, which has important reference value and popularization value.
【学位授予单位】：西安电子科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TP311.52

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