作者 | 曲箫 |
姓名汉语拼音 | Qu Xiao |
学号 | 2020000008206 |
培养单位 | 兰州财经大学 |
电话 | 15254120916 |
电子邮件 | 1360127665@qq.com |
入学年份 | 2020-9 |
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 | 苏孜 |
第一导师姓名汉语拼音 | Su Zi |
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 | 张树海 |
第二导师姓名汉语拼音 | Zhang Shuhai |
第二导师单位 | 兰州大学第一医院 |
第二导师职称 | 处长 |
题名 | 甘肃省减税降费政策落实跟踪审计研究 |
英文题名 | Researchonthefollow-upauditoftheimplementationoftaxandfeereductionpoliciesinGansuprovince |
关键词 | 政策落实跟踪审计 减税降费 审计实务框架 |
外文关键词 | Follow up audit of policy implementation ; Tax reduction ; Audit practice framework |
摘要 | 近年来,全球经济存在着诸多不确定因素,而国内经济的发展正处在转型升级的重要阶段,基于这一背景,政府作出了长期的具有方向性、战略性的减税降费政策。为了有效监督政策的实施,减税降费政策落实跟踪审计应运而生。但由于这一审计类型兴起较晚,从已有科学研究和经验来看,其基础理论和实践机制尚不完备,需要进一步加强和完善具体的操作规范。因此研究减税降费政策落实跟踪审计具有重要意义,它符合绩效性和合规性的目标,能够不断地夯实并推进减税降费政策的实施,从而激发市场产生源源不断的活力;更好地落实我国审计的监管职责,从而推进简政放权,加速经济社会进步;能够发现在开展审计的具体过程中存在哪些问题,对症下药,促进审计理念的转变,形成完善的工作评价机制。 本文通过分析2017-2021年间的相关数据资料,对甘肃省减税降费政策落实跟踪审计的相关问题进行了分析研究,为了解决审计重点难把握;审计资源受限;审计评价指标缺乏;审计人才储备不足;问题整改落实率低等问题,结合公共政策审计“三维”视角理论构建了审计实务框架,采取了熵权法、案例分析法、文献研究法等研究方法,提出了统筹审计资源;加强审计部门与其他部门联系;完善审计法律法规;培养复合型人才等建议,以期达到更好的审计效果,提升甘肃省减税降费政策落实跟踪审计的效率和质量,使其能够更有效地发挥其在国家治理中的重要作用。 |
英文摘要 | There are many uncertainties in the global economy in recent years.and the development of the domestic economy is in an important stage of transformation and upgrading, based on this background, the government has made a long-term directional and strategic tax and fee reduction policy. In order to effectively supervise the implementation of the policy, the follow-up audit of the implementation of the tax reduction and fee reduction policy came into being. However, due to the late rise of this type of audit, from the perspective of existing scientific research and experience, its basic theory and practical mechanism are not complete, and it is necessary to further strengthen and improve specific operating specifications.So,it is of great significance to study the follow-up audit of the implementation of tax reduction and fee reduction policies, which meets the goals of performance and compliance, and can continuously consolidate and promote the implementation of tax and fee reduction policies, thereby stimulating the continuous vitality of the market; Better implement the supervisory responsibilities of China's auditing, so as to promote the simplification of administration and decentralization, and accelerate economic and social progress; It can find out what problems exist in the specific process of carrying out audits, prescribe the right medicine, promote the transformation of audit concepts, and form a perfect work evaluation mechanism. By analyzing the relevant data from 2017 to 2021, Analyzed and studied the problems related to the follow-up audit of tax reduction and fee reduction policies in Gansu Province, In order to solve the audit focus is difficult to grasp; Limited audit resources; Lack of audit evaluation indicators; Insufficient audit talent reserve; Low problem rectification and implementation rate, Combined with the "three-dimensional" perspective theory of public policy audit, The entropy weight method, case analysis method, literature research method and other research methods, Put forward the overall planning of audit resources; Strengthen the contact between the audit departments and other departments; Improve the audit laws and regulations; Suggestions such as cultivating compound talents, In order to achieve better audit results, To improve the efficiency and quality of the follow-up audit of the implementation of tax and fee reduction policies in Gansu Province, To enable it to play its important role in national governance more effectively.
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学位类型 | 硕士 |
答辩日期 | 2023-05-21 |
学位授予地点 | 甘肃省兰州市 |
语种 | 中文 |
论文总页数 | 58 |
参考文献总数 | 46 |
馆藏号 | 0005318 |
保密级别 | 公开 |
中图分类号 | F239/217 |
文献类型 | 学位论文 |
条目标识符 | http://ir.lzufe.edu.cn/handle/39EH0E1M/33921 |
专题 | 会计学院 |
推荐引用方式 GB/T 7714 | 曲箫. 甘肃省减税降费政策落实跟踪审计研究[D]. 甘肃省兰州市. 兰州财经大学,2023. |
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2020000008206曲箫.pdf(1571KB) | 学位论文 | 开放获取 | CC BY-NC-SA | 浏览 下载 |
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