大企业ERP系统的电算化税务审计研究  

A Study on Computerized Tax Audit of Large Enterprise ERP System

作　　者：刘磊[1] 钟山[1] 

机构地区：[1]国家税务总局大企业税收管理司,北京100038

出　　处：《涉外税务》2013年第4期20-24,共5页International Taxation In China

摘　　要：随着ERP系统在大企业中的广泛使用,如何对大企业ERP系统开展税务审计日益成为大企业税收管理工作面临的重要问题。本文就税务机关对ERP系统的了解以及大企业ERP系统对税务工作的影响进行分析,并对开发ERP税务审计系统提出了建议。With the widespread application of ERP systems in large enterprises, how to carry out tax audit on ERP system of large enterprises is increasingly becoming a critical issue in tax administration towards large enterprises. This paper analyzes the understanding of tax authorities on ERP system and impact of large enterprise ERP system on tax administration, and finally puts forward some suggestions on developing ERP tax audit system.

关 键 词：大企业 ERP系统 税务审计 

分 类 号：F232[经济管理—会计学] F239.1[经济管理—国民经济]