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分税制财政管理体制背景下,地方政府具有强烈的动机发展地方经济,增加地方经济剩余,并由此引发了地方政府间的税收竞争,其结果是减少政府的财政收入,增加企业的现金流,导致企业间的不平等竞争,影响预算收支的真实性。这是预算执行审计的外部环境,也是预算执行审计应当关注的重要内容。为探求税收竞争环境下的预算执行审计规律,本文从税收竞争的起因、国内外的现实状况、我国政府间税收竞争的主要表现形式及相应的审计策略等几个方面对基于税收竞争的预算执行审计进行了研究。
Under the system of tax-sharing and fiscal management, local governments have a strong incentive to develop the local economy and increase the local economic surplus, which has led to tax competition among local governments. As a result, the government’s fiscal revenue is reduced and the cash flow of the enterprises is increased, resulting in Unequal competition among enterprises affects the authenticity of budget receipts and expenditures. This is the external environment of the budget execution audit, which is also an important content that the budget execution audit should pay attention to. In order to explore the law of budget execution audit in the environment of tax competition, this paper analyzes the budget execution based on tax competition from the aspects of the origin of tax competition, the actual situation at home and abroad, the main forms of tax competition in Chinese government and the corresponding audit strategies The audit was conducted.