中小企业税务风险管理内部审计探讨

On Internal Audit for Tax Risk Management in Small and Medium-sized Enterprises

中小企业税务风险管理意识淡薄,对内部控制又不重视,造成税务风险内部控制存在缺陷。内部审计是企业风险管理的最后一道防线,但是内部审计机构在中国中小企业成为一个可有可无的部门。中小企业应该重视内部审计在税务风险管理中的作用,可以通过建立健全内部审计机构、完善内部审计的功能、提高审计人员专业胜任能力等措施对税务风险管理进行监督和评价。

Small and medium-sized enterprises have poor awareness on tax risk management and do not attach much importance on the internal control as well,which lead to the defects in the tax risk internal control.The internal audit is the last defense of enterprises’risk management;nevertheless,the internal audit office has become a dispensable sector in China’s small and medium-sized enterprises.Small and medium-sized enterprises should lay stress on the function of internal audit in tax risk management,and supervise and evaluate the tax risk management via establishing and developing the internal audit sector,perfecting the function of internal audit,and improving auditors’professional competence.