本文選題：內(nèi)部控制質量　切入點：內(nèi)部控制目標　出處：《浙江財經(jīng)大學》2014年碩士論文　論文類型：學位論文

【摘要】：2009年5月，國家稅務總局發(fā)布了《大企業(yè)稅務風險管理指引》（國稅發(fā)[2009]90號），以幫助企業(yè)建立稅務風險管理體系。這是稅務風險第一次以單獨的形式正式的提出，在學術界與實務界引起了轟動。稅務風險作為企業(yè)面臨的財務風險之一，其引起的后果不可小覷，處理不當或稍加忽視可能會給企業(yè)帶來經(jīng)濟損失、聲譽毀損甚至是破產(chǎn)的危機。近年來，許多大公司由于自身的稅務風險防范不嚴而陷入了“稅務門”丑聞。由此，如何降低稅務風險，提高企業(yè)規(guī)避稅務風險的能力，成為了學者們關注的焦點。一個企業(yè)稅務風險的高低與很多因素有關，，但可以說內(nèi)部控制是影響企業(yè)稅務風險高低的關鍵因素。然而目前，關于內(nèi)部控制與稅務風險的相關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，通過理論分析與實證檢驗，探討內(nèi)部控制在防范和控制稅務風險上的作用。 本文共分為五個部分，第一部分為導論部分，在對國內(nèi)外稅務風險和內(nèi)部控制相關文獻進行梳理的基礎上，提出本文的研究框架、研究方法以及創(chuàng)新點。第二部分為理論基礎部分，這個部分對稅務風險的概念進行界定，簡單總結了稅務風險的表現(xiàn)形式及衡量方法，并對稅務風險和內(nèi)部控制相關的理論基礎進行了闡述。第三部分對內(nèi)部控制與稅務風險的相關性進行理論分析，在此基礎上提出了本文的研究假設。在這一部分，本文根據(jù)稅務風險的表現(xiàn)形式將稅務風險劃分為稅務處罰風險和稅務負擔加重風險，在此基礎上分別探討了內(nèi)部控制目標的實現(xiàn)程度和內(nèi)部控制質量與這兩組稅務風險的相關性。第四部分為實證分析部分，本文首先構建了以目標為導向的內(nèi)部控制評價指標體系；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，實證檢驗內(nèi)部控制質量以及內(nèi)部控制各目標實現(xiàn)程度與稅務風險的關系。 通過理論分析與實證檢驗結果，本文得出以下結論：第一，企業(yè)的內(nèi)部控制越有效，稅務風險越低，即有效的內(nèi)部控制能夠防范和控制稅務風險；第二，內(nèi)部控制各目標的實現(xiàn)程度與稅務風險存在較高的相關性；第三，稅務風險還受到企業(yè)規(guī)模、資產(chǎn)負債率、資產(chǎn)密集度等因素的影響。 最后，本文根據(jù)研究結論，提出防范和控制稅務風險的政策建議。第一，密切關注內(nèi)部控制三個目標的實現(xiàn)程度，降低稅務風險。即通過這三個目標的實現(xiàn)程度來識別可能存在的稅務風險，從而對癥下藥。第二，加強企業(yè)內(nèi)部控制建設，提高稅務風險防范能力。具體包含塑造良好的內(nèi)部環(huán)境，加強稅務風險評估，確保涉稅相關控制活動的有效進行，構建全面、有效的信息和溝通體系，在內(nèi)部監(jiān)督中引入稅務風險防范機制。
[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.
【學位授予單位】：浙江財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42;F812.42

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