丽水学院学报2024，Vol.46Issue(1)：58-63,6.DOI:10.3969/j.issn.2095-3801.2024.01.007
基于财税信息化的企业财税风险管理及内部控制探究
Research on Enterprise Financial and Tax Risk Management and Internal Control Based on Financial and Tax Informatization
摘要
Abstract
This article analyzes the changes that have occurred in the financial and tax environment of enterprises in the era of informatization.The control of financial and tax risks has shifted from"controlling taxes with invoices"to"controlling taxes with data",and the internal control environment has shifted from traditional technology to informatization.Enterprises are facing problems such as weak personnel risk awareness,lack of risk analysis ability,and risks in the financial and tax system.In response to these issues and based on the actual situation,the article proposes strategic suggestions to optimize the internal control environment,strengthen financial and tax risk control efforts,and improve the comprehensive quality and ability of financial and tax personnel,providing reference for enterprises to reduce financial and tax risks.关键词
财税信息化/财税风险/内部控制Key words
financial and tax informatization/financial and tax risks/internal control分类
管理科学引用本文复制引用
张诚航..基于财税信息化的企业财税风险管理及内部控制探究[J].丽水学院学报,2024,46(1):58-63,6.基金项目
浙江省高职教育"十四五"教学改革项目"数字经济背景下会计专业群实训教学改革研究与实践"(JG20230329) （JG20230329）
浙江省高等教育研究课题"基于'1+X'证书制度的专业人才培养模式创新研究——以大数据与会计专业为例"(KT2023263) （KT2023263）
