| 财务指标在税源管理中的应用 |
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| 引用本文： | 申嫦娥.财务指标在税源管理中的应用[J].涉外税务,2008(11). |
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| 作者姓名： | 申嫦娥 |
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| 作者单位： | 北京师范大学经济与工商管理学院,北京,100875 |
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| 摘 要： | 财务指标能够揭示报表项目之间的相互关系,通过纵向和横向的对比分析,能够发现异常信息源,为税源管理提供指引。本文通过剖析财务指标的税源信息含量,提出了财务指标税源信息的分析方法和管理策略。
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| 关 键 词： | 财务指标 税源管理 税源信息 |
Application of Financial Indicators to Tax Source Administration |
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| Chang'e Shen.Application of Financial Indicators to Tax Source Administration[J].International Taxation In China,2008(11). |
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| Authors: | Chang'e Shen |
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| Institution: | Chang'e Shen |
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| Abstract: | Financial indicators can reveal the relationship between elements in financial statements.Thus unusual infor-mation may be found through vertical and horizontal comparative analysis of financial indicators, which will be helpful for tax source administration.This paper proposes some analytical methods and administrative strategies for tax source adminisration by making use of financial indicators. |
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| Keywords: | Financial indicator Tax source administration Information of tax source |
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