作　　者： ; ; ;

机构地区： 暨南大学经济学院

出　　处： 《特区经济》 2013年第6期73-74,共2页

摘　　要： 风险及风险管理理念早在19世纪末期就开始出现,并逐渐与管理学、经济学、心理学融合,渐趋发展成为一种先进的管理科学,被广泛应用于企业治理、金融、财政等领域。当前,面对我国偷逃税、漏税、骗税以及地下经济大规模存在所造成的税收流失严重的局面,将风险管理与税收领域结合,合理防范税收风险,提高税收征管效率具有重要意义。 The concepts of risk and risk management early appeared at the end of the nineteenth century.Combined with the theory of management,economics,psychology,it gradually developed into one kind of the advanced management science and was widely used in business management and financial and fiscal fields.Faced with the severe tax loss caused by tax dodging,tax evasion,refusal to pay tax and the of underground economy,it is urgent to use risk management in the tax field to lessen the tax risk,which is helpful to improve the efficiency of taxation administration.

关 键 词： 风险管理 税收风险 成因 防范机制

领　　域： [经济管理—财政学]