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税收作为我国进行市场经济调控的重要手段,在引导企业生产经营活动、消除市场风险以及保证经济平稳运行等方面发挥着关键性的作用。现阶段随着企业数量与规模的不断扩大,一部分企业出于自身利益的考量,借助于会计信息系统舞弊等手段,进行偷税漏税行为。为了保证国家税收,实现对企业偷税漏税行为的实时监控,文章从税务稽查的层面出发,在相关理论与原则的指导下,对会计信息系统舞弊进行的识别进行必要探讨。
Taxation, as an important means of regulating the market economy in our country, plays a key role in guiding the production and business activities of enterprises, eliminating market risks and ensuring the stable operation of the economy. At this stage with the continuous expansion of the number and size of enterprises, some enterprises out of their own interests, with the help of accounting information system fraud and other means to conduct tax evasion. In order to ensure the national tax revenue and realize the real-time monitoring of tax evasion and tax evasion in enterprises, from the aspect of tax auditing, under the guidance of relevant theories and principles, the article makes necessary discussions on the identification of fraud in accounting information systems.