【作者】 唐寅；

【导师】 涂建明； 杨英雄；

【作者基本信息】 东南大学 ， 会计（专业学位）， 2024， 硕士

【摘要】 中小企业是我国国民经济发展中不可或缺的组成部分,其在扩大就业、缩小收入差距、保持经济活力等方面发挥着特殊的作用,是推动国民经济发展,促进社会稳定的基础性力量。但是,我国的中小企业在经营管理上仍然具有很大的提升空间。其中,中小企业经营管理规范性和风险性的内部控制制度建设,大都呈现出建设不足和维护不够的情形,由此形成中小企业的内部控制作用较弱,降低了其抵御企业风险的能力。一直以来,由于中小企业的内部控制等信息通常并不对外披露,很难深入地研究中小企业的内部控制问题。而研究中小企业在内部控制中的缺陷及其背后的原因,并提出应对策略,具有现实的意义。本研究利用税务稽查工作获取的与中小企业经营和管理内控相关数据,通过MR公司个案以及针对税务稽查一线人员的问卷,依托内部控制五要素理论,深入分析税务稽查视角下中小企业的内部控制现状及其存在的问题,并探讨了中小企业内部控制问题背后的原因。在此基础上,本研究还提出促进中小企业内部控制建设的应对策略。研究分析得出,中小企业在税务稽查中显示出较高的涉税问题比例,表明其内部控制建设不足,普遍存在缺陷,并导致其抵御税务风险能力不佳。企业的内部控制问题会增加税务合规风险、企业道德风险和税务行政成本。研究梳理了中小企业内部控制的主要问题是:人力资源配置的欠缺;业务和管理的信息化程度较低;运用了较为激进的税务风险策略。研究剖析这些问题背后的主要原因为:建设内部控制的成本效益考量是关键,企业管理层关于内部控制的理念和素养是短板,激进的税务风险管理策略是内部控制失效的诱因。为此,本研究提出:从中小企业角度,管理层应加强对内控重要性和价值的认识,构建具有制衡性的治理结构和管理安排,持续地开展内部控制建设,维持相对有效的内控制度运行以及适当利用第三方的内部控制设计和鉴证服务并保持与税务稽查部门的沟通;从税务稽查的视角来看,利用自身涉税的沟通渠道优势,加强对企业的政策辅导,帮助中小企业全面识别税务风险,针对中小企业纳税情况进行定期的风险评估,及时将税务稽查涉及的内部控制建设和运行缺陷反馈给中小企业的管理者并督促其整改。本研究通过税务稽查视角来研究中小企业内部控制制度建设的现状和问题,并提出优化中小企业内部控制的建议。研究对于中小企业认识内控建设的价值和提升内部控制建设水平,防范企业的经营管理风险,尤其是应对税务风险,以及对税务稽查部门发挥更为积极、深入的涉税监督作用,具有一定的启发性和借鉴意义。更多还原

【Abstract】 Small and medium-sized enterprises(SMEs)are an indispensable part of China’s national economic development,playing a special role in expanding employment,reducing income disparities,and maintaining economic vitality.They are the foundational force for promoting national economic development and social stability.However,there is still much distance for improvement in the management and operation of SMEs in China.Among these,the construction of internal control systems,which are crucial for the standardization and risk management of SMEs management and operations,are mostly inadequately developed and maintained,resulting in weak internal control functions and reduced ability to resist corporate risks.It has always been difficult to conduct in-depth research on the internal control issues of SMEs,as such information is typically not disclosed externally.Studying the deficiencies in the construction of SME internal controls and the reasons behind them,and proposing countermeasures,has practical significance.The author utilized data related to the operation and management internal controls of SMEs obtained from tax inspection work,the case of MR Company,and a questionnaire for frontline tax inspectors,relying on the five elements framework of internal control.It conducts an in-depth analysis of the current state and problems of internal controls in SMEs involved in tax inspections and explores the reasons behind the issues in SMEs internal control construction.Based on this,the study also proposes countermeasures to promote the construction of internal controls in SMEs.The research analysis concludes that SMEs show a high proportion of tax-related issues in tax inspections,indicating a lack of internal control construction and widespread defects,leading to insufficient response to tax risks and increased tax compliance risks,corporate ethical risks,and tax administrative costs.The main issues in the internal control of SMEs are identified as:a lack of human resource allocation;low levels of business and management informatization;and the use of aggressive tax risk strategies.The main reasons behind these issues are analyzed as:the cost-benefit consideration of building internal controls,the concept and literacy of corporate management on internal controls,and aggressive tax risk management strategies.Therefore,the study suggests:from the perspective of SMEs,management should strengthen the understanding of the importance and value of internal controls,build a governance structure and management arrangements with checks and balances,and continuously carry out internal control construction to maintain relatively effective internal control systems;from the tax inspection,they should utilize their advantages in tax-related communication channels,strengthen policy guidance for enterprises,help SMEs fully identify tax risks,conduct regular risk assessments on SMEs tax payments,and promptly feedback the internal control construction and operational deficiencies involved in tax inspection to SMEs managers and urge them to rectify.This study researches the current state and problems of internal control system construction in SMEs from the perspective of tax inspection and proposes recommendations for optimizing the internal control of SMEs.The research is of certain inspiration and reference significance for SMEs to recognize the value of internal control construction and improve the level of internal control construction,to prevent corporate management and operation risks,especially in dealing with tax risks,and playing a more active and in-depth role in tax supervision.更多还原