【作者】 黄献伟；

【导师】 李东； 吴文强；

【作者基本信息】 华南理工大学 ， 计算机技术， 2009， 硕士

【摘要】 本文主要是设计一个税收信息计算机辅助审计的分析模型,并将模型应用到实际的税收数据中。分析模型将在核对税收信息数据完整真实后,根据审计目标对数据进行各种真实合法性检查,从而获得地税部门税收征管中的各种不完善或不符合规定的操作疑点,实现对税收真实合法性的审计目标。分析模型中的审计方法根据税收法律法规、税种勾稽关系、税收业务逻辑、审计人员经验等归纳总结而成。是在对各地的税收信息计算机辅助审计方法的收集梳理上,并结合本地区多年地税审计,对税收审计中容易出现的问题、普遍关注问题,总结得出的有效实用的计算机辅助审计方法。将此分析模型在Sql Server中实现,并应用到具体的税收信息数据中,在实现审计、提高审计效率及审计质量的同时,也验证分析方法的可行性和有效性。更多还原

【Abstract】 This thesis is to develop a tax information analysis model for computer aided audit and apply the model to practical tax data analysis.Analysis model inspects authenticity and legality of data according to audit objective after checking integrity of tax information, thus screening out faultiness or regulation violation suspicions from operations of local taxation organs, achieving audit objective of taxation authenticity and legality. Tax laws and regulations, articulation, logic of taxation operations, experiences of auditors are absorbed and summarized into audit method in the analysis model. The model is a effective and practical computer aided audit method built on collection and collation of tax information computer aided audit method from different places plus years’ local taxation audit experiences from local area, considering fallible and widely public concerned problems.The analysis model is achieved in SQL Server, applied to specific tax information data analysis; reaching the goals of audit, improving audit efficiency and audit quality, also, validating feasibility and effectiveness of analysis method更多还原