本文選題：內(nèi)部控制質(zhì)量　切入點(diǎn)：內(nèi)部控制目標(biāo)　出處：《浙江財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：2009年5月，國家稅務(wù)總局發(fā)布了《大企業(yè)稅務(wù)風(fēng)險(xiǎn)管理指引》（國稅發(fā)[2009]90號），以幫助企業(yè)建立稅務(wù)風(fēng)險(xiǎn)管理體系。這是稅務(wù)風(fēng)險(xiǎn)第一次以單獨(dú)的形式正式的提出，在學(xué)術(shù)界與實(shí)務(wù)界引起了轟動。稅務(wù)風(fēng)險(xiǎn)作為企業(yè)面臨的財(cái)務(wù)風(fēng)險(xiǎn)之一，其引起的后果不可小覷，處理不當(dāng)或稍加忽視可能會給企業(yè)帶來經(jīng)濟(jì)損失、聲譽(yù)毀損甚至是破產(chǎn)的危機(jī)。近年來，許多大公司由于自身的稅務(wù)風(fēng)險(xiǎn)防范不嚴(yán)而陷入了“稅務(wù)門”丑聞。由此，如何降低稅務(wù)風(fēng)險(xiǎn)，提高企業(yè)規(guī)避稅務(wù)風(fēng)險(xiǎn)的能力，成為了學(xué)者們關(guān)注的焦點(diǎn)。一個企業(yè)稅務(wù)風(fēng)險(xiǎn)的高低與很多因素有關(guān)，，但可以說內(nèi)部控制是影響企業(yè)稅務(wù)風(fēng)險(xiǎn)高低的關(guān)鍵因素。然而目前，關(guān)于內(nèi)部控制與稅務(wù)風(fēng)險(xiǎn)的相關(guān)性方面的研究成果較少，且大多偏向于規(guī)范研究。本文以此為切入點(diǎn)，通過理論分析與實(shí)證檢驗(yàn)，探討內(nèi)部控制在防范和控制稅務(wù)風(fēng)險(xiǎn)上的作用。 本文共分為五個部分，第一部分為導(dǎo)論部分，在對國內(nèi)外稅務(wù)風(fēng)險(xiǎn)和內(nèi)部控制相關(guān)文獻(xiàn)進(jìn)行梳理的基礎(chǔ)上，提出本文的研究框架、研究方法以及創(chuàng)新點(diǎn)。第二部分為理論基礎(chǔ)部分，這個部分對稅務(wù)風(fēng)險(xiǎn)的概念進(jìn)行界定，簡單總結(jié)了稅務(wù)風(fēng)險(xiǎn)的表現(xiàn)形式及衡量方法，并對稅務(wù)風(fēng)險(xiǎn)和內(nèi)部控制相關(guān)的理論基礎(chǔ)進(jìn)行了闡述。第三部分對內(nèi)部控制與稅務(wù)風(fēng)險(xiǎn)的相關(guān)性進(jìn)行理論分析，在此基礎(chǔ)上提出了本文的研究假設(shè)。在這一部分，本文根據(jù)稅務(wù)風(fēng)險(xiǎn)的表現(xiàn)形式將稅務(wù)風(fēng)險(xiǎn)劃分為稅務(wù)處罰風(fēng)險(xiǎn)和稅務(wù)負(fù)擔(dān)加重風(fēng)險(xiǎn)，在此基礎(chǔ)上分別探討了內(nèi)部控制目標(biāo)的實(shí)現(xiàn)程度和內(nèi)部控制質(zhì)量與這兩組稅務(wù)風(fēng)險(xiǎn)的相關(guān)性。第四部分為實(shí)證分析部分，本文首先構(gòu)建了以目標(biāo)為導(dǎo)向的內(nèi)部控制評價(jià)指標(biāo)體系；其次選取2010年、2011年的房地產(chǎn)企業(yè)作為本文的研究樣本，實(shí)證檢驗(yàn)內(nèi)部控制質(zhì)量以及內(nèi)部控制各目標(biāo)實(shí)現(xiàn)程度與稅務(wù)風(fēng)險(xiǎn)的關(guān)系。 通過理論分析與實(shí)證檢驗(yàn)結(jié)果，本文得出以下結(jié)論：第一，企業(yè)的內(nèi)部控制越有效，稅務(wù)風(fēng)險(xiǎn)越低，即有效的內(nèi)部控制能夠防范和控制稅務(wù)風(fēng)險(xiǎn)；第二，內(nèi)部控制各目標(biāo)的實(shí)現(xiàn)程度與稅務(wù)風(fēng)險(xiǎn)存在較高的相關(guān)性；第三，稅務(wù)風(fēng)險(xiǎn)還受到企業(yè)規(guī)模、資產(chǎn)負(fù)債率、資產(chǎn)密集度等因素的影響。 最后，本文根據(jù)研究結(jié)論，提出防范和控制稅務(wù)風(fēng)險(xiǎn)的政策建議。第一，密切關(guān)注內(nèi)部控制三個目標(biāo)的實(shí)現(xiàn)程度，降低稅務(wù)風(fēng)險(xiǎn)。即通過這三個目標(biāo)的實(shí)現(xiàn)程度來識別可能存在的稅務(wù)風(fēng)險(xiǎn)，從而對癥下藥。第二，加強(qiáng)企業(yè)內(nèi)部控制建設(shè)，提高稅務(wù)風(fēng)險(xiǎn)防范能力。具體包含塑造良好的內(nèi)部環(huán)境，加強(qiáng)稅務(wù)風(fēng)險(xiǎn)評估，確保涉稅相關(guān)控制活動的有效進(jìn)行，構(gòu)建全面、有效的信息和溝通體系，在內(nèi)部監(jiān)督中引入稅務(wù)風(fēng)險(xiǎn)防范機(jī)制。
[Abstract]:In May 2009, the State Administration of Taxation issued the "guidelines on tax risk Management for large Enterprises" (No. 90 of the State tax issue [2009] to help enterprises establish a tax risk management system. "this is the first time that tax risk has been formally put forward in a separate form." Tax risk, as one of the financial risks faced by enterprises, can not be underestimated, and improper handling or neglect may bring economic losses to enterprises. Reputation damage and even bankruptcy. In recent years, many large companies have been caught in "tax scandal" because of their lax tax risk prevention. Thus, how to reduce tax risk and improve the ability of enterprises to avoid tax risk, The tax risk of an enterprise is related to many factors, but it can be said that internal control is the key factor affecting the tax risk. There are few research results on the correlation between internal control and tax risk, and most of them tend to normative research. This paper takes this as a breakthrough point, through theoretical analysis and empirical test, This paper discusses the role of internal control in preventing and controlling tax risks. This paper is divided into five parts, the first part is the introduction part, in the domestic and foreign tax risk and internal control related literature on the basis of combing, put forward the research framework of this paper, The second part is the theoretical foundation part, which defines the concept of tax risk, and summarizes the manifestation and measurement method of tax risk. The third part makes a theoretical analysis of the correlation between internal control and tax risk, and then puts forward the research hypotheses of this paper. According to the manifestation of tax risk, this paper divides tax risk into tax penalty risk and tax burden aggravating risk. On this basis, the paper discusses the degree of realization of internal control objectives and the correlation between the quality of internal control and the two groups of tax risks respectively. Part 4th is the empirical analysis part. Firstly, this paper constructs a goal-oriented evaluation index system of internal control, and then selects the real estate enterprises in 2010 and 2011 as the research samples. The relationship between the quality of internal control and the degree of realization of internal control objectives and tax risk is tested empirically. Through theoretical analysis and empirical test results, this paper draws the following conclusions: first, the more effective internal control, the lower the tax risk, that is, effective internal control can prevent and control tax risk; second, There is a high correlation between the degree of realization of internal control objectives and tax risk. Thirdly, tax risk is also affected by enterprise size, asset-liability ratio, asset intensity and other factors. Finally, according to the conclusions of the study, this paper puts forward some policy suggestions for preventing and controlling tax risks. First, we pay close attention to the degree of realization of the three objectives of internal control. Reduce tax risk. That is, identify the possible tax risks through the degree of realization of these three objectives, so as to find the right remedy for the case. Second, strengthen the construction of internal controls in enterprises. Improving the ability of tax risk prevention. It includes building a good internal environment, strengthening tax risk assessment, ensuring the effective implementation of tax-related control activities, and building a comprehensive and effective information and communication system. Introduce tax risk prevention mechanism into internal supervision.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 尹淑平;楊默如;;企業(yè)稅務(wù)風(fēng)險(xiǎn)成因及管理系統(tǒng)構(gòu)建[J];財(cái)會通訊;2009年29期

2 吳繼明;;基于所得稅的國有企業(yè)與非國有企業(yè)稅務(wù)風(fēng)險(xiǎn)因素實(shí)證研究[J];財(cái)會通訊;2011年09期

3 陳錦華;曹曉麗;陳海聲;趙韻琪;;執(zhí)行新會計(jì)準(zhǔn)則對企業(yè)稅務(wù)風(fēng)險(xiǎn)影響的實(shí)證研究[J];財(cái)會月刊;2008年09期

4 譚光榮;王賢;;機(jī)械制造業(yè)稅務(wù)風(fēng)險(xiǎn)的實(shí)證分析[J];財(cái)經(jīng)理論與實(shí)踐;2012年04期

5 蓋地;張曉;;企業(yè)稅務(wù)風(fēng)險(xiǎn)管理:風(fēng)險(xiǎn)識別與防控[J];財(cái)務(wù)與會計(jì);2009年16期

6 張帆;;基于內(nèi)部控制的企業(yè)稅務(wù)風(fēng)險(xiǎn)防范探討[J];改革與開放;2011年12期

7 李萬福;林斌;宋璐;;內(nèi)部控制在公司投資中的角色:效率促進(jìn)還是抑制?[J];管理世界;2011年02期

8 劉芳;吳青;周良;;商業(yè)銀行稅務(wù)風(fēng)險(xiǎn)評估的實(shí)證分析[J];管理學(xué)報(bào);2012年07期

9 王素榮;徐明玉;;房地產(chǎn)行業(yè)稅負(fù)及其影響因素研究——基于房地產(chǎn)開發(fā)與經(jīng)營上市公司的數(shù)據(jù)[J];財(cái)經(jīng)問題研究;2012年08期

10 劉行;李小榮;;金字塔結(jié)構(gòu)、稅收負(fù)擔(dān)與企業(yè)價(jià)值:基于地方國有企業(yè)的證據(jù)[J];管理世界;2012年08期

本文編號：1612515