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| 全面风险管理模式下的大中型企业税务风险管理探讨 | |
| 引用本文： | 吴春璇. 全面风险管理模式下的大中型企业税务风险管理探讨[J]. 广西财政高等专科学校学报, 2014, 0(1): 49-51,78 |
| 作者姓名： | 吴春璇 |
| 作者单位： | 广西财经学院会计与审计学院,广西南宁530003 |
| 基金项目： | 广西教育厅科研项目“广西大中型企业税务风险管理系统的构建”（201106LXl89）. |
| 摘 要： | 从大中型企业全面风险管理实施现状出发，结合企业全面风险管理理论，构建能融入企业全面风险管理体系，并能使经营活动从开始到结束都能保持正确运作，有效控制税务风险，达到在企业税务风险偏好内寻找最佳风险的税务风险管理系统。 |
| 关 键 词： | 全面风险管理 税务风险管理 税务风险管理系统 |
Study on Tax Risk |
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| WU Chun-xuan. Study on Tax Risk[J]. Journal of Guangxi Financial College, 2014, 0(1): 49-51,78 | |
| Authors: | WU Chun-xuan |
| Affiliation: | WU Chun-xuan rises： (School of Accounting and A uditing, Guangxi University of Finance and Economics, Nanning 530003, China) |
| Abstract: | The article combines the theory of enterprise the current situation of comprehensive risk management comprehensive risk management with the analysis of in the large and medium enterprises,and tries to construct a tax risk management system that can be integrated into comprehensive risk management system of enterprises,ensure normal functioning of operating activities from the beginning to the end and can also ef- fectively control the tax risk. Thus the best risk management system in the tax risk preference of the enter- prisecan be found. |
| Keywords: | comprehensive risk management tax risk management tax risk management system |
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