税务稽查与财务审计信息共享问题研究

Information Sharing Between Tax Inspection and Financial Audit

税务稽查与财务审计都是国家治理体系的重要组成部分,二者的共性是双方实现信息共享的基础。在税务稽查界和财务审计界,关于税务稽查信息和财务审计信息的内涵和分类以及如何实现信息共享的研究成果极少。在对税务稽查信息与财务审计信息的内涵进行准确界定并进行科学分类的基础上,进一步探究双方实现信息共享需要建立和完善的价值观念、工作机制、信息系统、保障机制等问题,是税务稽查与财务审计理论研究的创新。

Tax inspection and financial audit are very important components in state-governance system. The commonness between the two components lays foundation for the sharing of information. However,few studies have been focusing on the connotation and classification of information of tax inspection and financial audit. And few research achievements have been made in finding out how to share information between tax inspection and financial audit. Based on the clear definition and scientific classification,the paper clarifies the values,working mechanism,information and safeguard system for the information sharing between tax inspection and financial audit,aiming to shed a new light on theoretical research of the two systems.