Financial Statement Analysis-Based On The Sources Of Revenue Management Perspective

Corporate financial reporting and its accompany the data reflect the taxpayer inproduction and management of basic data, the primary tax department for TRAS andanalysis, work must be an important basis for tax assessment and tax inspectors. However,the current practical application of financial statements data, the data quality of thefinancial statements there is a big problem, there has been a large number of submittedblank statements or fabricate financial statements, resulting in the distortion of financialstatements data. The tax authorities levied tax corporate whitewash after the financialstatements, companies often by the loss of revenue, additional costs, such as tax evasion,reducing state tax revenues.Review of domestic and foreign sources of revenue management research to the pointof view of the tax authorities as the starting point, through the analysis of the specificcharacteristics of China’s listed companies’ financial reporting fraud, the use of the form offinancial dynamic index indicator, to build a practical, reliable financial fraud identificationmodel, to reflect the size of the corporate financial reporting fraud risk. In this paper, themethod of combining normative and empirical research. Normative theory as a basis by thesources of revenue management concepts characteristic of the beginning of the currentsituation and existing problems of the sources of revenue management. Then elaborated onthe key tax-related indicators in the financial statements and their analysis methods,management strategies, and provide a theoretical basis for the selection of later index.This article feasible to build a logistic regression model in the popularization andapplication of the primary tax department. The model identification is high, easy to operate,a higher use value. Organic combination will model conclusions and the actual data, canbetter reveal the internal relations of things, to strengthen the monitoring of tax sources,science and revenue forecasts, and promote meticulous management to provide a referencefor leadership decision-making. Should be noted that, due to the lack of further indicatordata, the model does not consider the impact of tax relief, policy changes and other factors,the error is inevitable. Should be noted that in practical applications, the model predictionand the actual combination, to analyze specific issues. The main contribution of this paper is mainly reflected in: the first summarizes theseveral means of corporate tax evasion, tax returns false means for rapid and accurateidentification of direction; Second, this article uses quantitative and qualitative analysis ofthe combination of identification methods the commencement of the article; using SPSSsoftware and the logistic regression model, support vector machine technologydiscriminant analysis of financial fraud and non-financial fraud enterprise; Fourth, the taxauthorities will apply the financial conditions of the fraud model, and financial fraudidentification The initial idea of the model in the application of ideas in the administrationof tax sources.