税务风险管理与内部控制的融合路径

摘    要

Abstract 

  With the rapid advancement of economic globalization and information technology, enterprises are confronted with increasingly complex and volatile tax risks, exposing numerous inadequacies in traditional tax risk management and internal control systems. This study aims to explore effective pathways for integrating tax risk management with internal controls to enhance overall enterprise risk management. Through a comprehensive literature review, case studies, and field research at multiple large enterprises, this research systematically identifies existing issues in current practices, such as severe information silos and low inter-departmental collaboration efficiency. It is found that constructing an integrated risk management fr amework is crucial for achieving this integration. This fr amework should encompass risk identification, assessment, response, and monitoring, while emphasizing the importance of cross-departmental coordination mechanisms. Innovatively, a big data-based intelligent tax risk warning system is proposed, which can monitor potential tax risk points in real-time during business operations, providing scientific support for managerial decision-making. Additionally, an evaluation indicator system is constructed to measure the effectiveness of the integration, offering operational guidance for enterprises.