关于企业税收监管体系构建的设想——兼论会计信息的支持作用  

On the Establishment of Oversight Systems to the EnterpriseTaxation-Also on the Support by Accounting Information

作　　者：戴德明[1] 何玉润[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《税务与经济》2005年第1期15-18,共4页Taxation and Economy

基　　金：国家社会科学基金项目(02BJY024);教育部"十五"社科规划项目(01JA790041)

摘　　要：税收监管的主体是包括政府监管部门和会计中介机构在内的联合体;税收监管对象是导致税收流失的行为;税收监管手段不仅涉及税收规制,而且包括会计规制,不仅针对事后监督,更应该注重事前控制。构筑一个有效的税收监管体系,需要大系统的思想、宏观微观层面的并举、定性定理方法的综合,以及多个学科之间的互通有无。The main body of tax oversight is the joint with oversight departments of the government and the intermediate agencies of accounting.The measures of tax oversight not only involves tax regulations but also accounting regulations.It is important to supervise them previously but more important to control them previously.Establishing an effective tax oversight system needs big system concept,combination of macro and micro scopes,comprehension of qualification and quantity,and communication of multi-disciplines.

关 键 词：税收监管体系 企业 税收流失 会计信息 监管主体 会计监管 

分 类 号：F812.42[经济管理—财政学] F275