Enterprise finance and taxation risk detection method based on machine learning
Through the enterprise financial and tax risk detection method based on machine learning, the types and characteristics of financial and tax risk are sorted out, and the risk detection and evaluation are used by machine learning technology, the problem of inefficient manual verification in the existing technology is solved, and the efficiency and accuracy of risk management are improved. .
Patent Information
- Application Number
- CN202411237835.9
- Authority / Receiving Office
- CN · China
- Patent Type
- Applications(China)
- Current Assignee / Owner
- Filing Date
- 2024-09-05
- Publication Date
- 2024-12-27
AI Technical Summary
In the prior art, corporate fiscal and tax risk management relies on manual verification, resulting in inefficient detection efficiency and increased errors. As fiscal and tax data increases, financial personnel's labor increases, and detection fatigue is prone to occur.
Using machine learning-based enterprise financial and tax risk detection methods, we organize financial and tax risk types and characteristics, build detection indicators, and use machine learning technology to detect, identify, evaluate and formulate response strategies to assist financial personnel in risk management.
It improves the efficiency and accuracy of fiscal and tax risk detection, reduces the work burden of financial personnel, avoids errors in manual inspection, and ensures the enforceability and accuracy of risk management.
Smart Images
Figure CN119205378A_ABST
Abstract
Description
Technical Field
[0001] The present invention relates to the technical field of risk detection, and in particular to a method for detecting corporate finance and tax risks based on machine learning. Background Art
[0002] Corporate financial and tax risks refer to the various risks related to finance and taxation that companies may face in their business activities, which may cause adverse effects such as financial losses and reputation damage to the company. With the development of the modern market economy, the financial and tax risks faced by companies in the process of development will also increase. Therefore, risk management for corporate finance and taxation is an important part of ensuring the legal operation and healthy development of the company.
[0003] The existing risk management methods for corporate finance and taxation are mostly manual verification by financial personnel. As the amount of corporate finance and taxation data increases, the workload of financial personnel also increases. In addition, long-term verification is prone to detection fatigue, which leads to errors and low detection efficiency. To this end, we propose a corporate finance and taxation risk detection method based on machine learning to assist financial personnel in financial and taxation detection. Summary of the invention
[0004] The purpose of the present invention is to provide a method for detecting corporate financial and tax risks based on machine learning to solve the problems raised by the above background technology.
[0005] The purpose of the present invention can be achieved by the following technical solution: A method for detecting corporate financial and tax risks based on machine learning, comprising the following steps:
[0006] Step 1: Sort out the types of financial and tax risks and their related characteristics in the process of business management, and import the sorted financial and tax risk types and their related characteristics into the computer to form financial and tax risk detection indicators. Use machine learning technology to detect the financial and tax risk types according to the financial and tax risk detection indicators to detect the financial and tax risks of the enterprise;
[0007] Step 2: Conduct a preliminary understanding and identification of the financial and tax risks that exist in the business management process of the enterprise, including the identification of financial and tax risks in the internal and external environments of the enterprise; at the same time, conduct further identification of the financial and tax risks of the enterprise based on financial and tax risk detection indicators, including the identification of the types of financial and tax risks and their causing factors;
[0008] Step 3: After identifying the existing financial and tax risks, evaluate the identified financial and tax risks to obtain an evaluation index; the evaluation methods include quantitative evaluation and qualitative evaluation;
[0009] Step 4: Based on the results of risk assessment, formulate corresponding risk response strategies, and select corresponding response strategies based on the company's own actual situation and risk tolerance.
[0010] As a further improvement of the present invention, the types of financial and tax risks and their related characteristics are sorted out, specifically:
[0011] The types of financial and tax risks include: market risk, which is caused by market changes; credit risk, which is the debtor’s inability to fulfill its repayment obligations; operational risk, which is the risk caused by internal mistakes or intentional actions of the enterprise; legal risk, which is the risk caused by changes in external relevant laws; liquidity risk, which is the risk that funds cannot be converted into cash in time; other risks, such as exchange rate risk, interest rate risk, etc.
[0012] As a further improvement of the present invention, the financial and tax risk detection indicators are specifically analyzed as follows:
[0013] The types of financial and tax risks and related characteristics are set as reference detection standards for the detection and determination of corporate financial and tax risks. The higher the matching rate between corporate finance and tax and the reference standards during the detection process, the higher the probability of risk; otherwise, the lower the probability of risk;
[0014] When there are fluctuations in the relevant characteristic background factors of each risk type before the current fiscal and taxation detection, there will be a certain matching rate between the current fiscal and taxation and the risk type reference standard during the detection process, indicating that the corresponding risk probability of the relevant characteristic background factors of the current fiscal and taxation is relatively high; conversely, when the relevant characteristic background factors of each risk type are in a stable state before the current fiscal and taxation detection, the matching rate between the current fiscal and taxation and the risk type reference standard during the detection process will be at a low state, indicating that the probability of risk in the current fiscal and taxation is relatively low.
[0015] As a further improvement of the present invention, the preliminary recognition and identification of financial and tax risks are specifically analyzed as follows:
[0016] Internal environment of the enterprise: By comparing and analyzing the financial data and tax data of the enterprise, anomalies or contradictions between the data can be found, thereby revealing possible tax risks; for example, whether there are large differences between the financial data such as the enterprise's income, costs, and other expenses and the declared tax data, and whether there are risks such as uninvoiced income and inflated costs;
[0017] For example, when calculating corporate tax, substitute the formula γ=(OPQ)×tax rate, γ is set as the tax data to be reported, O, P, and Q are respectively set as the revenue, cost, and other expense data of the enterprise. When γ>γ' or γ<γ', there is a risk of tax error, which belongs to the operational risk type. There may be risk problems such as uninvoiced revenue and inflated costs. γ' is the actual reported tax data.
[0018] External environment of the enterprise: By maintaining communication with the tax authorities, the enterprise can keep abreast of the latest tax laws and policies, so as to adjust its tax behavior in a timely manner and avoid tax risks; through tax audits and self-inspections, the enterprise can find problems in tax payment, so as to correct them in time and avoid tax risks;
[0019] Financial and tax risks can be avoided through preliminary understanding and identification. When financial and tax risks that have been avoided face risk problems during the detection process, their type can be determined by their matching rate with the risk type, and their causing factors can be obtained based on the type.
[0020] As a further improvement of the present invention, the possibility of occurrence of fiscal and taxation risks is evaluated by a quantitative evaluation method: the possibility of occurrence of fiscal and taxation risks is evaluated based on the matching rate data with the reference detection standard of risk type in the fiscal and taxation detection process, and the difference between the current fiscal and taxation data and the previous fiscal and taxation data;
[0021] The current fiscal and taxation data and the previous fiscal and taxation data are used together to make a data fluctuation chart. When the fluctuation range of the previous fiscal and taxation data is relatively even, and the fluctuation range of the current fiscal and taxation data is relatively large, the evaluation index P1 estimates that the probability of fiscal and taxation risks in the current fiscal and taxation data is high. When the fluctuation ranges of the current fiscal and taxation data and the previous fiscal and taxation data are both relatively even, the evaluation index P1 estimates that the probability of fiscal and taxation risks in the current fiscal and taxation data is low.
[0022] Assess the impact of financial and tax risks through qualitative assessment methods: Use the financial personnel's experience in assessing financial and tax risks in the past and the standard supply machine learning, determine the possibility of risk occurrence based on the matching rate data with the risk type reference detection standard during the financial and tax detection process, and then obtain the type of risk occurrence, and assess the impact of the characteristic factors of the financial and tax risk type on the enterprise;
[0023] If the matching rate with the market risk type is high during the financial and taxation detection process, the financial and taxation risk is more likely to be classified as a market risk type. Since the characteristic factors of the market risk type are caused by market changes, the impact of the assessment index P2 on the enterprise is relatively low. The enterprise can make targeted adjustments according to market changes, such as adjustments to costs and other expenses;
[0024] If the matching rate with the operational risk type is high during the financial and taxation detection process, then the financial and taxation risk is more likely to belong to the operational risk type. Since the characteristic factors of the operational risk type are risks caused by internal errors or intentional acts of the enterprise, the assessment index P2 assesses the risk's impact on the enterprise to a high degree, which may cause reputation and credit problems for the enterprise. The enterprise needs to conduct internal self-inspection to recover losses.
[0025] As a further improvement of the present invention, a corresponding risk response strategy is formulated based on the risk assessment results, and the specific analysis is as follows:
[0026] When financial and tax risks have occurred or the possibility of financial and tax risks occurring is assessed to be high, and the corresponding risk type is obtained, the response strategy should be selected according to the actual situation of the enterprise and its risk tolerance;
[0027] If it is risk avoidance, the response strategy is: generate a prompt to take measures to completely eliminate the risk or avoid the occurrence of the risk;
[0028] If it is risk reduction, the response strategy is: generate a prompt to take measures to reduce the possibility of risk occurrence or reduce the impact of the risk;
[0029] If it is a risk transfer, the response strategy is: generate prompts for strategies to transfer the risk to a third party;
[0030] In case of risk acceptance, the response strategy is: choose to accept the risk and bear the possible consequences of the risk.
[0031] Compared with the prior art, the present invention has the following beneficial effects:
[0032] The present invention provides a method for detecting corporate financial and tax risks to machine learning to assist financial personnel in performing financial and tax detection, and uses machines to perform risk detection on the finances and taxes of enterprises. Due to the strong executability of the machine, it can complete the detection of financial and tax risks and obtain the risk type to which it belongs when it occurs, and evaluate and predict the probability of its occurrence and the impact on the enterprise, and provide corresponding response strategies based on the evaluation results to reduce the losses caused to the enterprise by financial and tax risks.
[0033] The present invention avoids the problem of an increase in the workload of financial personnel as the amount of corporate financial and tax data increases, which is beneficial to reducing the workload of financial personnel. It also avoids the error problem caused by fatigue of personnel during long-term manual inspections, which is beneficial to ensuring the accuracy of long-term inspections of financial and tax risks and improving inspection efficiency. BRIEF DESCRIPTION OF THE DRAWINGS
[0034] In order to facilitate understanding by those skilled in the art, the present invention is further described below with reference to the accompanying drawings.
[0035] Figure 1 It is a principle block diagram of the present invention;
[0036] Figure 2 It is a risk probability assessment diagram of the present invention. DETAILED DESCRIPTION
[0037] The technical solution of the present invention will be clearly and completely described below in conjunction with the embodiments. Obviously, the described embodiments are only part of the embodiments of the present invention, rather than all of the embodiments. Based on the embodiments of the present invention, all other embodiments obtained by ordinary technicians in this field without creative work are within the scope of protection of the present invention.
[0038] See also Figure 1 As shown, a method for detecting corporate financial and tax risks based on machine learning includes the following steps:
[0039] Step 1: The financial staff will sort out the common financial and tax risk types and their related characteristics in the business management process of the enterprise, and import the sorted financial and tax risk types and their related characteristics into the computer to form financial and tax risk detection indicators. The financial and tax of the enterprise will be detected according to the financial and tax risk detection indicators through machine learning technology;
[0040] The types of financial and tax risks and their related characteristics are sorted out, specifically:
[0041] The types of financial and tax risks include: market risk, which is caused by market changes; credit risk, which is the debtor’s inability to fulfill its repayment obligations; operational risk, which is the risk caused by internal mistakes or intentional actions of the enterprise; legal risk, which is the risk caused by changes in external relevant laws; liquidity risk, which is the risk that funds cannot be converted into cash in time; other risks, such as exchange rate risk, interest rate risk, etc.
[0042] The specific analysis of financial and tax risk detection indicators is as follows:
[0043] The types of financial and tax risks and related characteristics are set as reference detection standards for the detection and determination of corporate financial and tax risks. The higher the matching rate between corporate finance and tax and the reference standards during the detection process, the higher the probability of risk; otherwise, the lower the probability of risk;
[0044] When there are fluctuations in the relevant characteristic background factors of each risk type before the current fiscal and taxation detection, there will be a certain matching rate between the current fiscal and taxation and the risk type reference standard during the detection process, indicating that the corresponding risk probability of the relevant characteristic background factors of the current fiscal and taxation is relatively high; conversely, when the relevant characteristic background factors of each risk type are in a stable state before the current fiscal and taxation detection, the matching rate between the current fiscal and taxation and the risk type reference standard during the detection process will be at a low state, indicating that the probability of risk in the current fiscal and taxation is relatively low.
[0045] Step 2: Conduct a preliminary understanding and identification of the financial and tax risks that may exist in the business management process of the enterprise, mainly including the analysis of the internal environment of the enterprise: financial management, tax management, internal control, etc., as well as the external environment of the enterprise: tax policies, changes in regulations, tax audits, etc. By perceiving and analyzing these risks, the enterprise can determine the main tax risks it faces;
[0046] At the same time, based on the financial and tax risk detection indicators, further identify the possible financial and tax risks of the enterprise, including identifying the types of possible financial and tax risks and their causing factors;
[0047] The initial understanding and identification of financial and tax risks, with specific analysis as follows:
[0048] Internal environment of the enterprise: By comparing and analyzing the financial data and tax data of the enterprise, anomalies or contradictions between the data can be found, thereby revealing possible tax risks; for example, whether there are large differences between the financial data such as the enterprise's income, costs, and other expenses and the declared tax data, and whether there are risks such as uninvoiced income and inflated costs;
[0049] For example, when calculating corporate tax, substitute the formula γ=(OPQ)×tax rate, γ is set as the tax data to be reported, O, P, and Q are respectively set as the revenue, cost, and other expense data of the enterprise. When γ>γ' or γ<γ', there is a risk of tax error, which belongs to the operational risk type. There may be risk problems such as uninvoiced revenue and inflated costs. γ' is the actual reported tax data.
[0050] External environment of the enterprise: By maintaining communication with the tax authorities, the enterprise can keep abreast of the latest tax laws and policies, so as to adjust its tax behavior in a timely manner and avoid tax risks; through tax audits and self-inspections, the enterprise can find problems in tax payment, so as to correct them in time and avoid tax risks;
[0051] Financial and tax risks can be avoided through preliminary understanding and identification. When financial and tax risks that have been avoided face risk problems during the detection process, their type can be determined by their matching rate with the risk type, and their causing factors can be obtained based on the type.
[0052] Step 3: After identifying the possible financial and tax risks, the corresponding personnel of the enterprise need to evaluate and assign values to these risks to obtain the evaluation indexes P1 and P2 to determine the possibility of their occurrence and the degree of impact on the enterprise;
[0053] The evaluation methods include quantitative evaluation and qualitative evaluation. Quantitative evaluation mainly analyzes historical data to predict possible tax risks in the future; qualitative evaluation is to make subjective judgments on the nature and impact of risk factors.
[0054] Identify possible financial and tax risks and assess their likelihood and impact. The specific assessment methods are as follows:
[0055] Evaluate the possibility of financial and tax risks through quantitative assessment methods: evaluate the possibility of financial and tax risks based on the matching rate data with the reference detection standards of risk types during the financial and tax detection process, and the difference between the current financial and tax data and the previous financial and tax data;
[0056] As attached Figure 2 As shown, the current fiscal and taxation data and the previous fiscal and taxation data are used together to make a data fluctuation chart. When the fluctuation range of the previous fiscal and taxation data is relatively even, and the fluctuation range of the current fiscal and taxation data is relatively large, the evaluation index P1 estimates that the probability of fiscal and taxation risks in the current fiscal and taxation data is high. When the fluctuation ranges of the current fiscal and taxation data and the previous fiscal and taxation data are both relatively even, the evaluation index P1 estimates that the probability of fiscal and taxation risks in the current fiscal and taxation data is low.
[0057] Assess the impact of financial and tax risks through qualitative assessment methods: Use the financial personnel's experience in assessing financial and tax risks in the past and the standard supply machine learning, determine the possibility of risk occurrence based on the matching rate data with the risk type reference detection standard during the financial and tax detection process, and then obtain the type of risk occurrence, and assess the impact of the characteristic factors of the financial and tax risk type on the enterprise;
[0058] If the matching rate with the market risk type is high during the financial and taxation detection process, the financial and taxation risk is more likely to be classified as a market risk type. Since the characteristic factors of the market risk type are caused by market changes, the impact of the assessment index P2 on the enterprise is relatively low. The enterprise can make targeted adjustments according to market changes, such as adjustments to costs and other expenses;
[0059] If the matching rate with the operational risk type is high during the financial and taxation detection process, then the financial and taxation risk is more likely to belong to the operational risk type. Since the characteristic factors of the operational risk type are risks caused by internal errors or intentional acts of the enterprise, the assessment index P2 assesses the risk's impact on the enterprise to a high degree, which may cause reputation and credit problems for the enterprise. The enterprise needs to conduct internal self-inspection to recover losses.
[0060] Step 4: Based on the results of risk assessment, formulate corresponding risk response strategies, including risk avoidance, risk reduction, risk transfer and risk acceptance, and select the most appropriate response strategy based on the actual situation and risk tolerance of the enterprise;
[0061] Based on the risk assessment results, formulate corresponding risk response strategies, the specific analysis is as follows:
[0062] When financial and tax risks have occurred or the possibility of financial and tax risks occurring is assessed to be high, and the corresponding risk type is obtained, appropriate response strategies can be selected based on the actual situation of the enterprise and its risk tolerance;
[0063] Risk avoidance, which is to completely eliminate risk or avoid the occurrence of risk by taking measures, is applicable to the response to credit risk and operational risk;
[0064] Risk reduction, by taking measures to reduce the possibility of risk occurrence or reduce the impact of risk, as a common risk control strategy, can reduce risk to a certain extent, but cannot completely eliminate risk, and is suitable for dealing with market risks;
[0065] Risk transfer, as a strategy of transferring risk to a third party, can reduce one's own risk-taking to a certain extent and is suitable for dealing with market risk and liquidity risk;
[0066] Risk acceptance, choosing to accept risks and bear the possible consequences of risks with full understanding of the risks, is applicable to the response to legal risks and other risks.
[0067] The preferred embodiments of the present invention disclosed above are only used to help explain the present invention. The preferred embodiments do not describe all the details in detail, nor do they limit the invention to only specific implementation methods. Obviously, many modifications and changes can be made according to the content of this specification. This specification selects and specifically describes these embodiments in order to better explain the principles and practical applications of the present invention, so that those skilled in the art can understand and use the present invention well. The present invention is limited only by the claims and their full scope and equivalents.
Claims
1. A method for detecting corporate financial and tax risks based on machine learning, characterized in that: The following steps are involved: Step 1: Sort out the types of financial and tax risks and their related characteristics in the process of business management, and import the sorted financial and tax risk types and their related characteristics into the computer to form financial and tax risk detection indicators. Use machine learning technology to detect the financial and tax risk types according to the financial and tax risk detection indicators to detect the financial and tax risks of the enterprise; Step 2: Conduct preliminary understanding and identification of the financial and tax risks that exist in the business management process of the enterprise, including the identification of financial and tax risks in the internal and external environments of the enterprise; At the same time, based on the financial and tax risk detection indicators, further identify the financial and tax risks of the enterprise, including the types of financial and tax risks and their causing factors; Step 3: After identifying the existing financial and tax risks, evaluate the identified financial and tax risks to obtain an evaluation index; the evaluation methods include quantitative evaluation and qualitative evaluation; Step 4: Based on the results of risk assessment, formulate corresponding risk response strategies, and select corresponding response strategies based on the company's own actual situation and risk tolerance.
2. According to the method for detecting corporate financial and tax risks based on machine learning in claim 1, it is characterized in that: The types of financial and tax risks include market risk, credit risk, operational risk, legal risk, liquidity risk and other risks.
3. According to the method for detecting corporate financial and tax risks based on machine learning in claim 1, it is characterized in that: The financial and tax risk detection indicators are specifically analyzed as follows: Reference detection standards corresponding to financial and tax risk types and related characteristics are set for use in detecting and determining corporate financial and tax risks. The higher the match rate between corporate finance and taxation and the reference detection standards during the detection process, the higher the probability of risk. Conversely, the probability of risk is lower.
4. According to the method for detecting corporate financial and tax risks based on machine learning in claim 1, it is characterized in that: The preliminary understanding and identification of the above-mentioned financial and tax risks are analyzed as follows: Internal environment of the enterprise: Compare and analyze the financial data and tax data of the enterprise. If there are anomalies or contradictions between the data, generate prompt instructions for possible tax risks; External environment of the enterprise: maintain communication with the tax authorities and obtain the latest tax laws and policies for display and review; If there are risks in the financial and taxation detection process, its type can be determined by its matching rate with the risk type, and its causing factors can be obtained based on the type.
5. According to the method of enterprise financial and tax risk detection based on machine learning in claim 1, it is characterized in that: Evaluate the possibility of financial and tax risks through quantitative assessment methods: evaluate the possibility of financial and tax risks based on the matching rate data with the reference detection standards of risk types during the financial and tax detection process, and the difference between the current financial and tax data and the previous financial and tax data; The impact of financial and tax risks is assessed through qualitative assessment methods: the possibility of risk occurrence is determined based on the matching rate data with the risk type reference detection standards during the financial and tax detection process, and then the type of risk occurrence is obtained, and the impact of the characteristic factors of the financial and tax risk type on the enterprise is assessed.
6. According to the method of enterprise financial and tax risk detection based on machine learning in claim 1, it is characterized in that: Based on the risk assessment results, formulate corresponding risk response strategies, the specific analysis is as follows: When financial and tax risks have occurred or the possibility of financial and tax risks occurring is assessed to be high, and the corresponding risk type is obtained, the response strategy should be selected according to the actual situation of the enterprise and its risk tolerance; If it is risk avoidance, the response strategy is: generate a prompt to take measures to completely eliminate the risk or avoid the occurrence of the risk; If it is risk reduction, the response strategy is: generate a prompt to take measures to reduce the possibility of risk occurrence or reduce the impact of the risk; If it is a risk transfer, the response strategy is: generate prompts for strategies to transfer the risk to a third party; In case of risk acceptance, the response strategy is: choose to accept the risk and bear the possible consequences of the risk.