税收风险管理与银行风险管理的比较分析及其启示

以债权债务关系、信用基础为起点,对税收风险管理和银行风险管理的风险性质、风险管理发展历史、风险管理理念和目标进行了比较分析,指出了税收风险管理和银行风险管理的诸多相似之处;进而提出了借鉴商业银行风险管理的成果和经验,在组织架构、量化管理技术、流程再造、风险预警、内部控制、数据质量、压力测试等方面对税收风险管理体系建设的启示。

Comparison Between Taxation Risk Management and Banking Risk Management

Beginning with the theories of debtor-creditor relationship and credit basis,comparison analysis on the risk features,risk management development,the principles and objectives between taxation risk management and bank risk management has been done.Many same aspects between the two have been found.Some recommendation are proposed to improve the taxation risk management system including organization,risk modeling,business re-engineering,risk monitoring,internal controls,data quality and stress testing.