Research On Internal Control Optimization Of S District Tax Bureau Based On COSO Framework

Taxation is the main way to realize national fiscal revenue,and it is also an important way to implement macro-control and adjust income distribution,which has the basic,pillar and guarantee functions of promoting national governance.With the continuous changes in China’s economic environment,the risk management level and internal control level of China’s tax authorities have been continuously improved,the internal control level of enterprises has been continuously improved,and the comprehensive strength of enterprises has also received increasing attention.Different from other administrative units in China,the construction of internal control of the tax system is still in its infancy,with the in-depth integration of the tax system,the division of labor of different functional departments such as discipline inspection,inspection,supervision and internal audit is different,which puts forward new requirements and requirements for the internal control construction of the tax authorities,so it is imperative to further improve the tax system.Based on COSO’s internal control theory,this paper studies the internal control optimization of COSO from five aspects: control environment,risk assessment,control activities,information communication and supervision.Firstly,the relevant concepts and theories of risk management and internal control are expounded;Secondly,the current situation of internal control of the S District Tax Bureau was analyzed from the level of the five elements of internal control,and a questionnaire was issued to the internal staff of the S District Tax Bureau to understand the current situation of the internal control construction of the S District Tax Bureau through field research and interviews,explore its existing problems,and use the analytic hierarchy method to construct three-level quantitative research indicators for the five elements of the internal control of the S District Tax Bureau by means of expert interviews and determine the weight of the indicators.After the scores of each index are determined by the experts,according to the results of the expert group’s evaluation,the fuzzy evaluation method is used to analyze and study the indicators of the internal control activities of the S District Tax Bureau.Finally,the key problems existing in the internal control system of the S District Tax Bureau are analyzed one by one,and according to the analysis results and the current situation of the internal governance of the S District Tax Bureau,the factors affecting the internal control system of the S District Tax Bureau are optimized in a targeted manner,and the safeguard measures for the implementation of the optimization system are proposed,so as to improve the effectiveness of the internal control system of the S District Tax Bureau,ensure the implementation of the management system,and promote the improvement of the governance capacity of the S District Tax Bureau.By evaluating the effectiveness of the internal control system of the S District Tax Bureau and carrying out targeted optimization design research,this paper can not only strengthen the awareness of improving the internal control of the S District Tax Bureau,play a positive role in promoting the improvement of the internal control construction and risk management ability of the S District Tax Bureau,but also further enrich the practical application of the overall COSO framework in the optimization of the internal control system of the S District Tax Bureau,and optimize the internal control system of other administrative organs.The establishment of an internal control assessment model provides reference.