Page 6 - 大数据时代企业税务会计研究
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目录 CONTENTS
第一章 大数据及税务会计概述 ····························································· 1
第一节 大数据概述 ······································································ 1
第二节 税务会计概述 ··································································· 3
第二章 大数据时代对会计的影响 ·························································· 7
第一节 大数据时代会计面临的机遇与挑战 ········································ 7
第二节 大数据时代会计的角色定位与素质提升 ·································22
第三节 大数据时代会计的转型研究 ················································37
第三章 企业税务风险的现状分析 ·························································81
第一节 企业税务风险概述 ····························································81
第二节 企业税务风险预警 ····························································87
第三节 新政府补贴准则下的企业税务处理 ····································· 113
第四节 企业税务风险处理案例分析 ·············································· 125
第四章 大数据时代企业税收会计面临的问题与挑战 ······························· 147
第一节 会计系统中税收会计作用 ················································· 147
第二节 税收会计发展现状 ·························································· 153
第三节 大数据时代税收会计面临的问题与挑战 ······························· 161
第五章 大数据时代企业税收会计完善对策 ··········································· 171
第一节 会计信息化系统的建立 ···················································· 171
第二节 加强会计信息化系统下的内部控制 ····································· 189
第三节 建立大数据企业税务预警机制 ··········································· 199
参考文献······················································································· 221
