Enterprise Financial and Tax Risk Management Methods under the Background of Big Data

Author:

Ouyang Shaojuan1ORCID,Fang Ying1ORCID

Affiliation:

1. Department of Economics, Qinhuangdao Vocational and Technical College, Qinhuangdao, Hebei 066100, China

Abstract

Taking enterprise tax risk management as the research object, it analyzes the specific management mode and countermeasures by combining the current big data background. Taking enterprise A as an example, a tax risk assessment model is constructed. Through the AHP-entropy weight method, the tax risk of enterprise A is quantitatively analyzed and the tax risk is analyzed. And the evaluation model is extended to the tax risk evaluation of the whole industry. The results show that enterprises have faced greater tax risks in recent years. Since 2019, tax risk has been higher than the industry level, which is closely related to enterprise A’s neglect of tax risk. The tax risk of enterprise A in 2022 will be greatly alleviated, and the tax risk will be 0.63% higher than the industry level. This is roughly in line with industry risk. This is inseparable from the fact that with the gradual deepening of society’s understanding of tax risks, the enterprise is also inclined to control tax risks in daily operations and corporate decision-making. According to the results of risk assessment, an effective strategy for enterprise tax risk management in the era of big data is proposed. It is expected that this tax risk assessment method will be extended to the whole industry.

Publisher

Hindawi Limited

Subject

General Engineering,General Mathematics

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