A Study On The Qptimization Of The Internal Control System Of Yueyang Local Taxation Under The Informational Environment

During the past two decades, the informationization of the local taxation system in China has been built up from scratch, developed from simple to complicated application. The construction of tax informationization exerted profound impact on the collection and administration, accounting, executive management and strategic decision making of tax. Since1998when the local taxation system was established, a lot of talents and wealth have been put into operation, and improvements have been shown in network construction, software integration, staff training and software application.Meanwhile, as a local exexutive branch, the local taxation system is simpler than enterprises in regard of economic affairs, thus the policy construction of internal control has been neglected. Comparing the informationization environment as a highway, internal control system is traffic regulations and monitoring system. The enforcement service of taxation system is the car driving on the highway. Without the security of "traffic regulations" and "monitoring system", the safety of the cars cannot be guaranteed no matter how good the highway is.By analyzing the current status and the interaction between the local taxation system’s informationization and internal control, the author studies the methods of enforcing and advancing internal control. Furthermore, the integration of informationization construction and internal control, and improvement of administration according to the law and the ability of building a harmonious society is anticipated.