Based On The Enterprise Tax Risk Study On Perfection Of Internal Accounting Control

A large business service platform of the State Administration of Taxation issued《large corporations tax risk management guidelines》on May2009. The guidelinesdeclare in system that tax risks influence enterprise development directly and businesstax administration should be institutionalized which also should be important inbusiness management. This was the first time that the State Administration ofTaxation propose "corporate tax risk" in official documents. The guidelines concernabout the business tax administration work, guide large enterprises to control the taxrisks reasonably, and fulfill tax obligations according to the law to avoid subjecting tolegal sanctions, financial loss or damage to reputation because of failure to comply,from the enterprise risk management, corporate strategic management, thecompetitiveness of enterprises and other sectors, which has a very importantsignificance on the prevention of the corporate tax risk. Under the background ofmacroscopical measures changes constantly according to the changing economicenvironment. Thus tax risk has become one of the important risks in production andoperation of enterprises. Suggesting enterprises concerning about the tax risk andguiding enterprises to manage the tax risk is crucial in particular.The relation between tax risk and internal accounting control is essentially abidirectional interactive relation that influence, promote each other. Whether internalaccounting control system has designed measures to control tax risk will influence theeffect of tax risk management. If enterprises can manage the tax risk by perfectinginternal accounting control, enterprises will be able to prevent most of tax riskseffectively and enhance the management level further. The paper studies perfectinginternal accounting control in the view of prevention of the corporate tax risk. Thispaper puts forward that internal accounting control system not only meet therequirements of 《Internal Accounting Control Rule-Basic Rule》,but also manage thetax risk using the internal accounting control system in order to prevent tax riskeffectively. On that basis of related theory and analysis of the relationship betweeninternal accounting control and tax risk, the paper suggests orientation,objects andprinciples of accounting control under tax risk, specifying how to design accountingcontrol under tax risk, in order to provide reference for managing tax risk andperfecting internal accounting control system.