本文選題：稅務(wù)　切入點(diǎn)：內(nèi)部審計(jì)　出處：《湖南大學(xué)》2013年碩士論文

【摘要】：近些年來，稅務(wù)系統(tǒng)違法違規(guī)事件時(shí)有出現(xiàn)，發(fā)人深省，，加強(qiáng)內(nèi)部審計(jì)的呼聲日益高漲。而與此相對應(yīng)的是，稅務(wù)系統(tǒng)內(nèi)部審計(jì)體制不順、地位不高、力度不大、方法落后的固有問題依然存在，制約著審計(jì)效能的發(fā)揮。如何充分有效地發(fā)揮內(nèi)部審計(jì)的作用，健全內(nèi)部控制，源頭治理腐敗，已成為稅務(wù)系統(tǒng)各級領(lǐng)導(dǎo)干部思考的重要課題。 本文采用了包括調(diào)查法、文獻(xiàn)綜合法、經(jīng)驗(yàn)總結(jié)法在內(nèi)的多種研究方法�？偟难芯克悸肥牵航⒗碚摶A(chǔ)揭示問題分析問題解決問題。全文共分四章：第一章介紹了本文的研究背景和意義、國內(nèi)外有關(guān)內(nèi)部審計(jì)的研究文獻(xiàn)以及本文研發(fā)內(nèi)容和研究方法；第二章對我國稅務(wù)系統(tǒng)的內(nèi)部審計(jì)進(jìn)行概括性闡述，主要包括三個(gè)層面：一是稅務(wù)系統(tǒng)內(nèi)部審計(jì)的發(fā)展歷程；二是稅務(wù)系統(tǒng)內(nèi)部審計(jì)職能；三是目前稅務(wù)系統(tǒng)內(nèi)部審計(jì)的主要內(nèi)容；第三章介紹了調(diào)查問卷的設(shè)計(jì)和實(shí)施過程，對調(diào)查問卷進(jìn)行歸納匯總分析，揭示了常德市地稅系統(tǒng)內(nèi)部審計(jì)管理體制、人力資源配置、內(nèi)部審計(jì)運(yùn)行機(jī)制以及內(nèi)部審計(jì)認(rèn)識(shí)和評價(jià)方面存在的問題，從體制、文化、機(jī)制、素質(zhì)四個(gè)方面進(jìn)行深入剖析；第四章是本文研究的核心。根據(jù)常德市地稅系統(tǒng)內(nèi)部審計(jì)存在的問題和成因分析，提出了四大改進(jìn)建議：一是構(gòu)建優(yōu)秀的地稅文化；二是改進(jìn)內(nèi)部審計(jì)管理體制。根據(jù)常德地稅系統(tǒng)目前的管理體制和內(nèi)部審計(jì)的工作要求，提出了若干改進(jìn)設(shè)想；三是建立注重風(fēng)險(xiǎn)管理的工作機(jī)制。從風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的概念以及稅務(wù)系統(tǒng)應(yīng)用的現(xiàn)實(shí)意義入手，重新定位常德地稅系統(tǒng)內(nèi)部審計(jì)目標(biāo)，拓展內(nèi)部審計(jì)工作領(lǐng)域，規(guī)范內(nèi)部審計(jì)工作程序，創(chuàng)新內(nèi)部審計(jì)工作方式；四是建立有效的人才培養(yǎng)體系。提出應(yīng)在常德地稅系統(tǒng)建立內(nèi)部審計(jì)準(zhǔn)入制；進(jìn)一步拓展學(xué)習(xí)渠道，提高內(nèi)審人員素質(zhì)；建立必要的獎(jiǎng)懲制度，提升內(nèi)審人員的職業(yè)道德水平和從業(yè)積極性。
[Abstract]:In recent years, there have been incidents of violation of laws and regulations in the tax system, which are thought-provoking, and the voice of strengthening internal audit is rising day by day. In contrast, the internal audit system of the tax system is not smooth, low in status, and not strong enough. The inherent problem of backward methods still exists, which restricts the effectiveness of audit. How to give full play to the role of internal audit, improve internal control, and control corruption at the source, has become an important topic for leading cadres at all levels of the tax system to think about. In this paper, including investigation method, literature synthesis method, The general idea of the research is to establish a theoretical basis to reveal the problem solving problems. The thesis is divided into four chapters: the first chapter introduces the research background and significance of this paper. The domestic and foreign research literature about internal audit and the research and development contents and research methods of this paper; the second chapter gives a general description of the internal audit of tax system in China, including three levels: first, the development course of the internal audit of tax system; The second is the internal audit function of the tax system; the third is the main content of the internal audit of the tax system; the third chapter introduces the design and implementation process of the questionnaire, and summarizes and analyzes the questionnaire. This paper reveals the problems existing in the internal audit management system, human resource allocation, internal audit operation mechanism and the understanding and evaluation of internal audit in Changde Local tax system, and makes a thorough analysis from four aspects: system, culture, mechanism and quality. The fourth chapter is the core of this paper. Based on the analysis of the problems and causes of the internal audit of the local tax system in Changde, four suggestions for improvement are put forward: one is to build an excellent local tax culture; The second is to improve the internal audit management system. According to the current management system of Changde Local tax system and the requirements of internal audit, some suggestions for improvement are put forward. The third is to establish the working mechanism of risk management. Starting with the concept of risk-based internal audit and the practical significance of the application of tax system, we should reorient the internal audit target of Changde local tax system and expand the work field of internal audit. Standardizing the internal audit work procedure, innovating the internal audit work way; fourth, establishing the effective personnel training system, proposing to establish the internal audit admittance system in Changde local tax system, further expanding the study channel, improving the quality of the internal audit personnel; Establish necessary reward and punishment system, improve the professional ethics and enthusiasm of internal auditors.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F239.45;F812.42

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