I
“营改增”对Y高新技术企业内部控制的影响研究
摘要
高新技术企业作为新常态下拉动经济增长的重要引擎，“营改增”为高新技
术企业带来诸多实惠的同时，也给其组织结构、业务模式、创建发展方式等产生
连锁式的影响。“营改增”对企业的以资产负债、净利润和现金流会为代表的财
务能力产生最直接的影响，企业的财务能力又会影响到企业筹资、投资、营运等
活动的开展，而筹资、投资、营运又是高新技术企业内部内部控制的关键。因此，
加强内部控制建设，特别是会计内部控制对高新技术企业来说意义重大
本文在梳理高新技术企业内部控制必要性及“营改增”后税前加计扣除变化
相关研究的基础上，重点分析了“营改增”对高新技术企业财务状况及日常运行
产生的影响，并就“营改增”对Y高新技术企业内部控制现状、内部控制的难点
和问题根源进行了剖析。通过对财务数据的分析发现，Y企业存在融资渠道狭窄、
筹资活动计划性不强、风险识别与控制能力偏弱、偿债能力较差等问题，其内部
控制也存在着针对性不明确、风险程度范围较大、监督管理制度不健全等缺陷
通过分析发现，企业内控意识缺乏、财务人员整体素质不高、内部控制评价机制
不完善是造成上述问题产生的主要原因
基于上述结果，根据内部控制的原则和目标，本文对“营改增”后提升Y高
新技术企业内部控制水平提出了以下对策和建议：一是建立更加完善的企业内部
控制体系，进一步理清“营改增”与企业内部控制之间的内在联系，并据此制定
恰当的内部控制管理标准，对内部控制进行有效的跟踪评价和反馈；二是提升企
业内部控制的信息化管理水平，为此要提高企业内部信息化重要性的认知，增加
企业内部控制信息化方面的投入，并提升管理层信息化技术的运用水平；三是进
行合理的税务筹划以提高财务管理水平，通过规范会计核算、加强教育培训和做
好风险管控，提升企业内部控制效果
关键词：营改增；内部控制；高新技术企业
II
Study on Impact of VAT on Internal Control for Y High-tech
Enterprises
Abstract
As an important engine of economic growth under the new normal, high-tech enterprises have
brought a lot of benefits to high-tech enterprises, and at the same time, they have also given their
organizational structure and business model. The creation of development mode has a chain impact
on the financial ability represented by assets and liabilities, net profit and cash flow, and the
financial ability of the enterprise will also affect the financing and investment of the enterprise,
business reform and increase will have the most direct impact on the financial ability of the
enterprise, which is represented by assets and liabilities, net profits and cash flow. Therefore,
strengthening the construction of internal control, especially accounting internal control, is of great
significance to high-tech enterprises.
On the basis of combing the necessity of internal control of high and new technology
enterprises and the related research on the change of pre-tax plus and deduction after VAT, this
paper emphatically analyzes the influence of VAT on the financial situation and daily operation of
high-tech enterprises. The present situation of internal control, the difficulties of internal control
and the root causes of the problems are analyzed. Through the analysis of financial data, it is found
that the financing channels are narrow and the financing activities are not planned well. The
problems such as weak risk identification and control ability, poor solvency and so on, the internal
control has some defects, such as unclear pertinence, wide range of risk, unsupervised supervision
and management system, etc. Through the analysis, it is found that the enterprise lacks the
consciousness of internal control. The overall quality of financial personnel is not high and the
internal control evaluation mechanism needs to be improved.
Based on the above results, according to the principles and objectives of internal control, this
paper puts forward the following countermeasures and suggestions for the improvement of the
internal control of Y high-tech enterprises after VAT: first, to establish a more perfect internal
control system, to further clarify the internal relationship between business reform and increase
and the internal control of enterprises, and to formulate appropriate internal control management
standards, and to effectively track, evaluate and feedback on internal control; Second, to improve
the level of information management of enterprise internal control, so as to improve the
understanding of the importance of enterprise internal information, increase the input of enterprise
internal control information, and enhance the level of management information technology; Third,
to carry out reasonable tax planning to improve the level of financial management, through
standardizing accounting, strengthening education and training, and doing a good job of risk
control, to improve the effect of internal control of enterprises.
Keywords: ERP; VAT; Internal Control; High-tech Enterprises; Y Company
IV
目录
1 绪论 .. - 1 -
1.1 研究背景与意义 .. - 1 -
1.1.1 研究背景 ..... - 1 -
1.1.2 研究意义 ..... - 1 -
1.2研究目标与思路 .. - 2 -
1.2.1研究目标 ..... - 2 -
1.2.2研究思路 ..... - 2 -
1.3研究内容与方法 .. - 3 -
1.3.1研究内容 ..... - 3 -
1.3.2研究方法 ..... - 4 -
2理论基础与文献综述- 5 -
2.1理论基础 ........ - 5 -
2.1.1“营改增”的概念 .......... - 5 -
2.1.2企业内部控制的概念 ....... - 6 -
2.1.3高新技术企业的界定 ....... - 7 -
2.2文献综述 ........ - 7 -
2.2.1“营改增”对企业发展的影响- 7 -
2.2.2高新技术企业内部控制的必要性 ......... - 9 -
2.2.3“营改增”对高新技术企业内部控制的影响 ........... - 10 -
3 Y高新技术企业简介及“营改增”的影响分析 .. - 11 -
3.1 Y高新技术企业概况 ......... - 11 -
3.1.1 Y高新技术企业简介 ...... - 11 -
3.1.2 Y高新技术企业的组织结构及人员构成 .. - 11 -
3.1.3 Y高新技术企业的研发现状- 11 -
3.2“营改增”对Y高新技术企业财务状况的影响- 12 -
3.2.1“营改增”对Y公司资产负债带来的影响 . - 12 -
3.2.2“营改增”对Y公司净利润带来的影响 ... - 12 -
3.2.3“营改增”对Y公司现金流量带来的影响 . - 13 -
3.3“营改增”对Y高新技术企业日常运行情况的影响 ........ - 15 -
3.3.1“营改增”对Y公司偿债能力带来的影响 . - 15 -
3.3.2“营改增”对Y公司盈利能力带来的影响 . - 15 -。