發(fā)布時(shí)間：2018-09-16 20:27

【摘要】：隨著信息化建設(shè)的快速發(fā)展,關(guān)系國(guó)計(jì)民生的財(cái)政、金融、稅務(wù)、社保等行業(yè)先后建立了大型數(shù)據(jù)庫(kù)系統(tǒng),逐步實(shí)現(xiàn)了財(cái)政財(cái)務(wù)收支與業(yè)務(wù)管理系統(tǒng)的整合,數(shù)據(jù)高度集中。這使得作為政府經(jīng)濟(jì)監(jiān)督部門的審計(jì)機(jī)關(guān)的審計(jì)數(shù)據(jù)量越來(lái)越大,實(shí)時(shí)性要求越來(lái)越高。而傳統(tǒng)的以單機(jī)審計(jì)為基礎(chǔ)的計(jì)算機(jī)審計(jì)難以全面解決這種矛盾。開發(fā)稅款征收審計(jì)管理系統(tǒng),形成全省統(tǒng)一的稅款征收審計(jì)網(wǎng)絡(luò),能最大程度的利用信息技術(shù)手段幫助審計(jì)人員實(shí)現(xiàn)智能化、自動(dòng)化的審計(jì)模式,提高審計(jì)工作質(zhì)量,提升審計(jì)效率。論文首先對(duì)稅款征收審計(jì)管理的具體現(xiàn)狀進(jìn)行調(diào)研,從而確定系統(tǒng)的功能需求與非功能需求。在功能需求中,具體通過構(gòu)建模型、審計(jì)分析、疑點(diǎn)管理、審計(jì)報(bào)告管理、應(yīng)用支撐平臺(tái)管理等方面進(jìn)行敘述,非功能需求具體關(guān)注安全性需求及性能需求兩個(gè)方面。針對(duì)系統(tǒng)需求確定采用.NET開發(fā)平臺(tái)及面向?qū)ο箝_發(fā)方法,設(shè)計(jì)了稅款征收審計(jì)管理系統(tǒng)的詳細(xì)架構(gòu)、網(wǎng)絡(luò)架構(gòu)及數(shù)據(jù)庫(kù),主要采用三層架構(gòu)對(duì)系統(tǒng)進(jìn)行開發(fā)部署；針對(duì)需求分析階段確立的構(gòu)建模型、審計(jì)分析、疑點(diǎn)管理、審計(jì)報(bào)告管理、應(yīng)用支撐平臺(tái)管理等功能模塊,通過流程圖與UML相關(guān)設(shè)計(jì)思路進(jìn)行詳細(xì)的設(shè)計(jì)與實(shí)現(xiàn),從而完成了稅款征收審計(jì)管理系統(tǒng)的開發(fā)。最后對(duì)稅款征收審計(jì)管理系統(tǒng)進(jìn)行了部署,針對(duì)功能需求與性能需求兩個(gè)方面的內(nèi)容進(jìn)行詳細(xì)的測(cè)試。功能測(cè)試通過測(cè)試用例對(duì)需求分析階段確立的功能需求進(jìn)行詳細(xì)的測(cè)試；性能測(cè)試針對(duì)稅款征收審計(jì)管理系統(tǒng)的響應(yīng)時(shí)間、并發(fā)訪問人數(shù)、數(shù)據(jù)庫(kù)性能等多方面進(jìn)行測(cè)試。主要采用測(cè)試工具來(lái)進(jìn)行。測(cè)試中確定之前開發(fā)階段的問題然后對(duì)應(yīng)進(jìn)行修改。最后的測(cè)試結(jié)果表明稅款征收審計(jì)管理系統(tǒng)符合當(dāng)初的設(shè)計(jì)要求。目前稅款征收審計(jì)管理系統(tǒng)正在良好運(yùn)行。通過對(duì)系統(tǒng)的各項(xiàng)信息進(jìn)行有效的管理,從而建立有效的稅款征收審計(jì)管理機(jī)制,加強(qiáng)對(duì)稅務(wù)機(jī)關(guān)的審計(jì)監(jiān)督。同時(shí)系統(tǒng)提供的管理功能、信息輸出功能,能有效幫助審計(jì)人員加強(qiáng)對(duì)項(xiàng)目和數(shù)據(jù)的管理和共享使用。稅款征收審計(jì)管理系統(tǒng)分別部署在省級(jí)和地市級(jí),并通過網(wǎng)絡(luò)由省級(jí)將數(shù)據(jù)分別下發(fā)到地市,區(qū)縣的審計(jì)機(jī)關(guān)可以“一拖N”的方式進(jìn)行審計(jì)。這種省、市、縣3級(jí)互聯(lián)互通的審計(jì)模式在全國(guó)金審工程聯(lián)網(wǎng)審計(jì)建設(shè)中尚屬首例,具有重要的借鑒及推廣價(jià)值。
[Abstract]:With the rapid development of information construction, the finance, tax, social security and other industries, which are related to the national economy and people's livelihood, have established a large database system, gradually realized the integration of financial revenue and expenditure and business management system, and highly centralized data. This makes the audit institutions as the government economic supervision more and more large amount of audit data, real-time requirements are becoming higher and higher. The traditional computer audit based on single machine audit is difficult to solve this contradiction. Developing a tax collection audit management system, forming a unified tax collection audit network in the province, can help auditors to realize intelligent and automatic audit mode and improve the quality of audit work by using information technology to the maximum extent. Improve audit efficiency. Firstly, this paper investigates the current situation of tax collection and audit management to determine the functional and non-functional requirements of the system. In the functional requirements, the model, audit analysis, doubt management, audit report management, application support platform management are described, and non-functional requirements focus on two aspects: security requirements and performance requirements. According to the requirements of the system, this paper adopts the .NET development platform and the object-oriented development method, designs the detailed structure, network structure and database of the tax collection audit management system, mainly adopts the three-tier structure to develop and deploy the system; Aiming at the function modules such as building model, audit analysis, doubt point management, audit report management, application support platform management and so on, the detailed design and realization of the function modules are carried out through flow chart and UML related design ideas. Thus completed the tax collection audit management system development. Finally, the tax collection audit management system is deployed and tested in detail according to the functional requirements and performance requirements. The function test tests the functional requirements established in the requirement analysis stage through the test cases, and the performance test tests the response time of the tax collection audit management system, the number of concurrent visitors, the database performance, and so on. The main use of testing tools to carry out. The test identifies issues prior to the development phase and then modifies them. The final test results show that the tax collection audit management system meets the original design requirements. At present, the tax collection audit management system is running well. Through the effective management of all kinds of information in the system, an effective audit management mechanism of tax collection is established, and the audit supervision of tax authorities is strengthened. At the same time, the management function and the information output function provided by the system can effectively help the auditors to strengthen the management and sharing of the project and data. Tax collection audit management system is deployed at provincial level and prefectural level, and the data are sent to prefectures and cities by the network. The audit institutions of districts and counties can audit in a "one-to-one" manner. This kind of audit mode of interconnection of provincial, municipal and county levels is the first example in the construction of national gold audit project network audit, which has important reference value and popularization value.
【學(xué)位授予單位】：西安電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：TP311.52

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