W市减税降费政策落实跟踪审计评价研究

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作者	赵静
姓名汉语拼音	zhaojing
学号	2019000008144
培养单位	兰州财经大学
电话	15394737017
电子邮件	526994784@qq.com
入学年份	2019-9
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
授予学位	审计硕士
第一导师姓名	李希富
第一导师姓名汉语拼音	lixifu
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	石培爱
第二导师姓名汉语拼音	shipeiai
第二导师单位	华龙证券股份有限公司北京分公司执行董事
第二导师职称	注册会计师
题名	W市减税降费政策落实跟踪审计评价研究
英文题名	Research on the follow-up audit evaluation of the implementation of the tax reduction and fee reduction policy in W City
关键词	减税降费政策跟踪审计层次分析法
外文关键词	The tax and fee reduction policy ; Follow-up audit ; Analytic hierarchy Process
摘要	减税降费政策的落实是我国供给侧结构性改革、缓解经济市场低迷和为企业、个人减轻经济压力的强有力政策措施。疫情影响下，实施减税降费政策增加企业贸易出口，带动国内市场需求，增加出口量，缓解整体经济情况不好带来的压力。国家对各省市减税降费政策落实进行审计评价，通过审计监督和问题反馈，提高减税降费政策的落实效率，并在政府网站公开审计结果和审计建议，对各地区在减税降费政策落实过程中的问题进行总结。由于我国减税降费政策落实跟踪审计理论依据较少，缺乏一些实践经验，最重要缺少一套完整并适合减税降费政策落实评价的指标体系。政策落实跟踪审计是十三五规划国家审计的重点执行项目，各级政府响应国家政策，加大减税降费政策落实跟踪审计的开展力度。国家对减税降费政策落实情况评价需要国家审计发挥作用，政策落实跟踪审计能够保障国家政策顺利落实到位。由于对减税降费政策的理论研究基础薄弱，政策跟踪审计的实践开展并不成熟，审计发展受限，不能满足国家对重大政策要求的全面审计，所以本文对减税降费政策落实跟踪审计评价的研究能进一步完善政策落实，促进国家审计更新发展，具有重要研究价值。本文对减税降费政策落实跟踪审计国内外研究梳理比较，以W市减税降费政策落实跟踪审计为研究对象，对W市2018年至2020年减税降费政策的落实情况进行论述，对审计评价的现状从政策制定、执行、效果和影响几方面分析，发现减税降费政策在落实过程中的问题，以3E理论为指标选取指导，以公共政策生命周期理论为评价指标体系分层依据，构建适合W市减税降费政策落实跟踪审计评价指标体系。采用层次分析法和功效系数法对数据整合，以专家打分标准对指标权重分配，应用到W市减税降费政策落实跟踪审计评价中，对2018年至2020年相关数据进行综合评价计算并算出得分结果，对结果和各指标层具有特殊变化的指标进行分析，对得分情况进行横向和纵向对比，最终对W市减税降费政策落实情况进行综合评价，得出从2018年至2020年W市减税降费政策落实情况逐年趋向变好，并根据审计评价提出优化政策的建议，促进W市减税降费政策全面落实到位，为其他各省市执行减税降费政策提供实践经验，增加政策落实跟踪审计的实例研究，促进我国经济转型快速发展。
英文摘要	The implementation of the tax and fee reduction policy is a powerful policy measure for my country's structural reform of supply and measurement, alleviating the downturn in the economic market and reducing economic pressure for enterprises and individuals.Under the influence of the epidemic, the implementation of tax and fee reduction policies has increased corporate trade exports,driving domestic market demand, increasing trade volume, and easing the pressure from the overall economic situation.The state audits evaluated the implementation of tax and fee reduction policies in various provinces and cities,to improve the implement efficiency of tax and fee reduction policies through audit supervision and problem feedback,and to open the audit results and audit recommendations on the government website, and summarize the problems in the implementation of tax and fee reduction policies in various regions.Due to the lack of theoretical basis for Policy implementation follow-up audit for tax and fee reduction in my country,lacking some practical experience and a complete evaluation index system of suitable for tax and fee reduction policies. Follow-up audit of policy implementation is the focus of national audit in Thirteenth Five-Year Plan,government departments responded to national policies in different provinces,and have stepped up efforts to follow up on the implementation of tax and fee reduction policies.Due to the the theoretical research foundation of tax and fee reduction policy is weak,it cannot satisfy the country’s requirements of major policy to full audit.The State Audit plays a role in evaluating the implementation of tax and fee reduction policies in our country.Policy implementation follow-up audit can ensure the national policies successfully implemented in place.Therefore, the research on the follow-up audit evaluation of the implementation of the tax and fee reduction policy in the paper promotes the development of state audit, and the research has Significance and value. This paper compares foreign and domestic researches of Policy implementation follow-up audit in Tax and fee reduction policy.As the research object in W City,policy implementation follow-up audit in Tax and fee reduction was discussed the implementation from 2018 to 2020,the current situation of audit evaluation is analyzed from the aspects of policy formulation, implementation, effect and impact,to find out the problems in the implementation of tax and fee reduction policies,taking the 3E theory and the public policy life cycle theory as the guide for index selection and the basis for the evaluative index system’s tiered standards. Building a evaluative index system about policy implementation follow-up audit of tax and fee reduction in W City,author chooses the Analytic Hierarchy Process and efficacy Coefficient Method to sort out the data,distributing the index weights by standard for scoring by experts.Applied to follow-up audit evaluation on the implementation of tax and fee reduction policies in W City,audit Calculates the data for comprehensive evaluation and calculate the score results from 2018 to 2020,and analysis results and indicators of special changes are in different indicator layers.Finally, the audit conducted a comprehensive evaluation of the implementation of the tax and fee reduction policies in W City by comparing the scores horizontally and vertically,It is concluded that the implementation of the tax and fee reduction policy in W City has been improving year by year from 2018 to 2020.Suggestions for optimizing policies based on audit evaluations promote the full implementation of the tax and fee reduction policies in W City,providing practical experience for other provinces and cities to implement tax and fee reduction policies.This policy adds a case study of policy implementation follow-up audits and promotes the rapid development of my country's economic transformation.
学位类型	硕士
答辩日期	2022-05-29
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	69
参考文献总数	58
馆藏号	0004534
保密级别	公开
中图分类号	F239/139
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/32288
专题	会计学院
推荐引用方式 GB/T 7714	赵静. W市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,2022.

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