目前,企业经营业务多样,经营活动复杂,组织结构庞大,自身财税管理力量相对薄弱,管理资源缺乏,管理环节滞后,没有建立有效的内部控制和风险管理体系,偏重财务报表目标。为此,企业必须从业务处理流程上入手,及时整理最新下发的财税政策,深入研究,发现对企业的影响点,结合企业内控管理措施,建立财税管控工具--人工台账,才能从根本上解决企业经营风险。 At present, enterprises have diversified business lines, complicated business activities, huge organizational structure, relatively weak fiscal and taxation management resources, lack of management resources, and lagging management processes. They have not set up an effective internal control and risk management system and emphasized financial statements. To this end, enterprises must start from the business process, timely sorting the latest fiscal and taxation policies, in-depth study and found that the impact on the business point of view, combined with internal control management measures, the establishment of fiscal and taxation control tool - manual account in order to fundamentally To solve business risk.