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当前我国大多数企业都未设计完整且有效的内部控制体系和税务风险管理机制,企业税务风险的预防和控制意识非常薄弱,大部分企业都是等到风险已经发生了,才急于寻找相应的解决方法,在此情况下制定的税务控制措施必然会缺乏系统性和有效性,其税务风险的控制效果存在滞后性。以企业集团税务风险为导向,研究企业内部控制体系的设计,让企业集团的内部控制发挥最大的作用,同时也起到有效地进行税务风险管理的目的。
At present, most enterprises in our country do not design a complete and effective internal control system and tax risk management mechanism. The awareness of corporate tax risk prevention and control is very weak. Most of the enterprises wait for the risk to have occurred before they rush to find the corresponding solutions In this case, the tax control measures will inevitably lack of systematicness and effectiveness, and the control effect of their tax risks lags behind. With the tax risk of enterprise groups as the guide, the research on the design of internal control system of enterprises has played the most important role in the internal control of enterprise groups and also has the purpose of effectively carrying out tax risk management.