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MBA论文_内部控制框架下的秦皇岛港股份公司税务风险管理研究DOC

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文本描述
摘要
- I-
摘要
本文研究的主要目的在于分析秦皇岛港股份公司(以下简称“秦港股份”)税
务风险管理的现状和存在的缺陷,进而从税务风险的识别环节、评估环节和应对环
节设计了适合秦港股份的全面税务风险管理体系。运用内部控制理论,完善了事
前、事中和事后的税务风险管理的业务流程。针对税务风险研究的特点,运用了文
献法、归纳分析法、定性和定量的分析方法

首先,在分析国内外税务风险和内部控制的基础上,对内部控制与税务风险管
理的概念进行了界定,阐述了内部控制与全面风险管理理论。提出了企业税务风险
管理体系可借鉴的理论基础

其次,从内部控制和税务风险管理制度、财税法规变革和我国推行的减税政策
等宏观方面,以及企业完善内部控制制度、完善税务风险管理流程、提升企业经营
成果等微观方面的内在原因进行了分析;同时,从税务风险管理目标建设、内部控
制制度完善、岗位权责制度管理方面、税务信息沟通和风险管理层级等现实条件,
确认了在国有企业进行税务风险管理是可行的。尽管在税务风险动态评估的准确性
以及财税政策解读与涉税业务管理的滞后性等方面还有缺陷,但完善的税务风险管
理流程体系可以最大程度的消除对企业的不利影响

再次,从业务流程和信息不对称的角度对企业各环节的税务风险进行识别,进
而采用数据指标分析方法评估企业税务风险,从而在制度层面和业务流程层面建立
事前监督、事中控制和事后管理的税务风险应对的税务风险管理体系

最后,从制度层面与业务流程层面针对秦港股份税务风险管理现状及存在的问
题,提出了切实可行的内部控制框架下加强税务风险管理的保障措施

关键词:内部控制;税务风险管理;业务流程;秦皇岛港股份公司燕山大学工商管理硕士学位论文
-II-
Abstract
The main purpose of this paper is the analysis of Qinhuangdao Port Co., Ltd (referred
to as Qinhuangdao shares) of tax risk management and defects, and then from the
aspects of the tax risk identification, assessment and response process designed for the
part of Qinhuangdao shares the comprehensive tax risk management system. Using the
theory of internal control, improve the advance of pre supervision, supervision and post
supervision management process. According to the characteristics of tax risk, using
literature method, inductive analysis, and quantitative analysis methods.
First of all, Based on the analysis of tax risks and internal control at home and
abroad, the concept of internal control and tax risk management is defined, and the
internal control and comprehensive risk management theory are expounded. This paper
puts forward the theoretical basis of enterprise tax risk management system.
Secondly, from the internal control and tax risk management ,tax laws and
regulations change and implementation of our country&39;s tax policy and other macro
aspects, improve the internal control system and enterprise, improve the tax risk
management process, enhance the internal causes of business results in microcosmic
aspect are analyzed; at the same time, demonstrates the impact of information asymmetry
and responsibility for the tax game the tax risk management process, from the construction
of tax risk management, improve the internal control system, post tax accrual system
management, information communication and risk management level and actual
conditions, confirmed in the state-owned enterprise tax risk management is feasible. In
spite of the tax risk assessment of dynamic accuracy and fiscal policy interpretation and
tax business management lag etc. there are flaws, but the tax risk management perfect
process system can improve the maximum not The adverse effects of the enterprise
Thirdly, provide a theoretical basis for the construction of the state-owned enterprise
tax risk management system, put forward the tax risk identification, assessment and
control of the business process and advance the framework of internal control and post
supervision, discussed the possible mechanism of the game mode.Abstract
- III-
Finally, This paper puts forward the safeguard measures to strengthen the tax risk
management under the framework of practical internal control, which is based on the
current situation and existing problems of the tax risk management of the shares of the Qin
and Hong Kong from the institutional level and the business process level.
Keywords: internalcontrol;taxriskmanagement;businessprocess;QinhuangdaoPortCo.,Ltd目 录
-VI-
目 录
摘要........I
ABSTRACT.II
第 1章 绪 论.....1
1.1 研究背景和意义........1
1.1.1 研究背景.1
1.1.2 研究意义.2
1.2 国内外研究现状........3
1.2.1 国外研究现状.....3
1.2.2 国内研究现状.....5
1.2.3 国内外研究评述.9
1.3 研究内容和研究方法
.......1.3.1 研究内容.9
1.3.2 研究方法...........10
第 2章 相关概念和理论基础.....11
2.1 相关概念
.....2.1.1 内部控制概念....11
2.1.2 税务风险的概念及成因...........12
2.1.3 税务风险管理的概念...13
2.2 基本理论
.....2.2.1 内部控制五要素理论...14
2.2.2 信息不对称理论...........14
2.2.3 全面风险管理理论.......15
2.3 本章小结
.....第 3章 秦港股份税务风险管理现状分析.........17
3.1 秦皇岛港股份有限公司概况..........17
3.2 秦港股份“营改增”内部控制税务风险管理现状..17
3.2.1 税务风险控制制度建设情况...17
3.2.2 税务风险的评估与控制流程...18
3.2.3 税务风险的信息沟通与监控现状.......18
3.3 秦港股份税务风险管理存在的问题...........
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