【作者】 罗威；

【导师】 刘昆；

【作者基本信息】 暨南大学 ， 财政学， 2012， 博士

【摘要】 中小企业无论是在数量、提供就业以及科技创新等方面都在国民经济中占有不可替代的地位，但中小企业普遍税负较重、各个成长周期也面临不同税务风险。虽然国外对于企业税务风险管理的研究已经积累了一定的成果，但目前在国内的相关研究成果还比较少，并且更多的是针对大型企业进行的研究。与大型企业相比，中小企业管理制度不够完善，风险承担能力更弱，同时又缺乏税务风险管理意识，更需要得到税务风险管理方面的专业指导关于中小企业税务风险管理研究可以借鉴的理论包括风险管理理论、COSO企业风险管理框架、危机管理理论等，在此基础上结合中小企业自身特点以及相关理论模型（机会主义存在、有限理性假设、信息不对称理论等），可以对中小企业税务风险产生机理以及中小企业内部与外部产生税务风险的原因进行分析，从而确定中小企业税务风险管理的框架。在管理框架确定之后，还需要通过实证研究来进一步发现中小企业税务风险管理的缺陷。广东省作为全国经济总量第一大省，具有一定的代表性。因此对广东省部分城市企业税务风险管理现状进行调研，分析中小企业在税务风险管理意识以及管理制度建设上与大企业的差异，以及不同行业、所有制、地区、经营时间的中小企业在税务风险管理上的差异。理论研究、实证研究的目的都在于解决问题，因此在参考相关理论以及实证研究结果的基础上，可以从税务风险的管理目标、管理组织、风险应对、信息沟通、监督改进以及风险预警等几个方面入手，为中小企业构建实用性、可复制性较强的税务风险管理体系。主要创新之处如下：1.将税务风险视为企业经营活动中的重要风险之一，并将其纳入到企业风险管理体系，通过学科交叉的研究方式，站在管理学的角度来研究企业税收问题。2.从中小企业的角度来研究企业税务风险管理问题，尝试构建了中小企业的税务风险管理体系，并建立了具有较强实用性的企业税务风险预警模型。3.通过实证分析，研究了目前中小企业税务风险管理水平以及存在的问题。更多还原

【Abstract】 Small and medium-sized enterprises have played an irreplaceable role in national economyno matter whether in the quantity, employment opportunities provided, technological innovationand so on. However, Small and medium-sized enterprises generally have heavier tax burden andare facing different tax risk in each growth cycle. Although the enterprise tax risk managementresearch has been accumulated some achievements abroad, the research achievements at homeare comparably fewer at present, with much more research on big enterprises. Compared withlarge enterprises, small and medium-sized enterprise management system is not perfect, and therisk bearing ability is much weaker. At the same time, they lack the consciousness of tax riskmanagement, so that they need more professional guidance of tax risk management.The research on small and medium-sized enterprise tax risk management can take forreference theories including Risk Management Theory, COSO Enterprise Risk ManagementFramework, Risk Management Theory, and so on. On this basis, combined with thecharacteristics of small and medium-sized enterprises and theory models of risk management(opportunism existence, bounded rationality assumption, information asymmetry theory, etc), itcan analyze the production mechanism of small and medium-sized enterprise tax risks and thecause of the tax risk in internal and external aspects of the small and medium-sized enterprises,in order to determine the tax risk management framework of small and medium enterprises.After the management framework was determined, further study on finding the tax riskmanagement defects of small and medium-sized enterprises is also needed. Guangdong Province,as the largest province of the national economic aggregate, has a certain of representativeness.Therefore, this thesis analyzes the differences between small and medium-sized enterprises andbig enterprises in tax risk management consciousness and management system construction,through the investigation on the current situation of enterprise risk management in some cities ofGuangdong Province. Also, it compares the differences of small and medium-sized enterprisestax risk management in different industries, ownership, districts and operation time.The purpose of both theoretical research and empirical research is to solve problems,therefore, taking reference of relevant theories and results of empirical research, from someaspects such as the tax risk management goal, management organization, risk response,information communication, supervision improvement, and risk early warning and so on, itconstructs more practical and replicable tax risk management system. The main innovations of this dissertation are is as follows:1. It takes the tax risk as one of the important risks in the enterprise management activities,and put it to the enterprise risk management system. Through the ways of course cross, it studiesthe enterprise tax from the point of view of management science.2. From the point of view of the small business enterprise risk management in the taxresearch, it tries to build a small and medium enterprise tax risk management system, andestablishes enterprise tax risk early warning model with comparably strong practicability.3. Through the empirical analysis, it studies the small and medium-sized enterprise tax riskmanagement level and the existing problems at present.更多还原