G省减税降费政策落实跟踪审计评价研究

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作者	侯小妹
姓名汉语拼音	Hou xiao mei
学号	2018000008374
培养单位	兰州财经大学
电话	18294412914
电子邮件	924920941@qq.com
入学年份	2018-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	审计
学科代码	0257
第一导师姓名	杨荣美
第一导师姓名汉语拼音	Yang rong mei
第一导师单位	兰州财经大学
第一导师职称	教授
第二导师姓名	刘志文
第二导师姓名汉语拼音	Liu zhi wen
第二导师单位	大信会计师事务所兰州分所
题名	G省减税降费政策落实跟踪审计评价研究
英文题名	Research on Tracking Audit Evaluation on the Implementation of Policies to Siash Taxes and Fees in G Province
关键词	减税降费政策跟踪审计层次分析法评价指标体系
外文关键词	Slash taxes and fees ; Policy tracking audit ; Analytic hierarchy method ; Evaluation index system
摘要	减税降费是时下的热点话题，也是国家深化供给侧结构改革、缓解经济下行压力、增强市场活力的重要举措。近年来，减税降费政策的有序推进极大的减轻了企业的税费负担，缓解了经济下行压力，也为拉动国民经济增长的“三驾马车”注入了新的活力，使个人增加消费，企业增加投资，国家增加出口。然而，减税降费政策在我国实施时间尚短，国内没有成熟经验可循，所以政策在落实过程中出现诸多弊病，影响了政策落实的预期效果。在前述背景下，为了推动政策更好落地，助力国民经济平稳健康运行，国家审计署近年来持续开展减税降费政策落实跟踪审计，以期查错纠弊。但是，减税降费政策落实跟踪审计开展时间不长，审计理论不健全，审计方法不完善，审计结论很大程度上依据审计人员的经验判断，缺乏客观性。所以，本文的研究对于完善减税降费政策落实跟踪审计理论与方法具有一定的现实意义。本文首先系统地梳理了国内外有关减税降费政策及政策落实跟踪审计的相关研究，在总结相关理论的基础上，全面论述了现阶段G省减税降费政策的落实现状及审计现状，分析了减税降费政策落实跟踪审计存在的问题；其次在前述铺垫的基础上，充分考虑G省的特殊情况，构建了基于公共政策生命周期理论的评价指标体系；接着将该指标体系运用于G省的政策落实审计评价之中，在收集G省相关专家意见的基础上，对政策落实情况运用模糊综合分析法进行得分计算，发现该指标重点明确，能够很好的解决目前G省政策审计中面临的问题；最后，根据审计结果，针对性的提出适合G省情况的审计建议，以期G省减税降费政策更好落地，推动地区经济平稳发展。
英文摘要	Policies to slash cut taxes and fees is a hot topic, and it is also an important measure for the country to deepen the reform of supply-side structure, ease the decreasing trndency of the economy and enhance the vigour of the market. In recent years, the orderly promotion of tax and fee reduction policy has vastly alleviated the tax load of enterprises, alleviated the capital stress of enterprises, and injected new vitality into the “troika” that irritates the increase of the national economy, Enterprises raise investment and the county augments exituses. However, the time of tax cuts and cuts in China is not long, and there is no full-blown way to follow, so there are lots of defects to put into effect of the policy, which influences the prospected effect of the policy. Under the context, for advancing the better landing of the policy and aid the national economy to run, the State Audit Office has lasted to put out audit on policies to slash taxes and fees in recent years, in order to check the mistakes and correct the disadvantages. However, the time of tax reduction and fee reduction policies audit is not long, audit theory is not consummate, audit method is not as clear as a bell, audit fruits are heavy based on the experience of auditors, and it is not objective. Therefore, the essay has practical meaning for perfecting the theory and method of tax cutsand cuts. Above all, this essay amply sorts out the domestic and abroad related research, on the basis of summing up the relevant theories, This paper talks over the nowaday condition and audit state of G provincial tax and fee reduction policy at present. Secondly, on the basis of the above paving, in view of the escepial situation of G province, the evaluation indicator system on account of the life cycle exoterica of policy is builded. On the basis of gathering the expert views of the comprehensive fuzzy analysis method is used to count the grade of policy. Finally, based on the results, the reseach proposes suitable for G provincial are bring forward in order to better carry out the policy in G province and advance the stably growth of the regional economy.
学位类型	硕士
答辩日期	2021-05-16
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	56
参考文献总数	50
馆藏号	0003850
保密级别	公开
中图分类号	F239/88
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/29662
专题	会计学院
推荐引用方式 GB/T 7714	侯小妹. G省减税降费政策落实跟踪审计评价研究[D]. 甘肃省兰州市. 兰州财经大学,2021.

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