【摘要】 为解决传统税收风险评估系统紧耦合、灵活性差的问题,提出一种基于四层结构的风险评估模型。该模型包括因子、指标、模型和风险自动发现引擎四层,因子是风险评估模型的最小单位,因子组成指标,指标组成模型,通过计算模型实现风险自动发现。根据风险评估模型的特点,用巴克斯-诺尔范式形式化定义因子表达式、指标取数规则和预警区间的语法规则,应用该规则提出一种高效的风险自动发现算法。采用实际项目验证了该算法的有效性和该模型的可行性。更多还原

【Abstract】 To solve the problem of tight coupling and poor flexibility in the traditional tax risk assessment system,a kind of tax risk assessment model based on the four-tier structure was proposed.It includes factors,indexes,models and a risk auto discovery engine.The factor is the smallest unit of the risk assessment model.The index is composed of factors,and the model is composed of indexes.By calculating models,risks were found automatically.According to the characteristics of the risk assessment model,the syntax rules of the expression of factor,access rules and the warning interval of index were defined using Backus-Naur form.An efficient algorithm for automatic discovery of risks was proposed by applying this rule.The effectiveness of the algorithm and the feasibility of this model were verified with an actual project.更多还原