Research On The Improvement Of Hunan Proviince’s Auditing Insp Ection Plan Selection Based On The Analysis Of Financial Statements

Primer Li Keqiang made a series of important expositions at a seminar of provincial leading cadres on "speeding up the transformation of government functions, strengthening and improving the supervision", giving important instructions on auditing inspection. Primer Li Keqiang pointed out straight from the shoulder that:"a scientific random inspection system can not only "reduce the discretionary power and decrease the rent-seeking opportunities, but also improve the efficiency of supervision, which is worthy of studying". The tax department has always been holding on the establishment of a scientific tax random inspection system by continuously strengthening tax data collection and carrying out effective analysis. However, processing and analysis on the scale of tax related data and quantitative analysis is still in lack, neither is the application of mathematical statistics enough. Therefore, how to carry out scientific selection with the use of tax related data becomes an important issue faced by us.Based on sorting the theories of enterprise financial statement analysis, this paper makes an analysis on the relationship between enterprise financial statement analysis and auditing inspection plan selection. With tax authority as the breakthrough point and through the selection of tax related indicators, this paper chooses 60 enterprises for analysis. With the use of tax related financial indicators, it constructs a reliable financial fraud identification model and improves the auditing inspection plan selection system, so as to reflect the degree of the tax related risks of the financial statements.The contributions of this paper include:First, this paper combines qualitative and quantitative analysis in research. Qualitative analysis means to apply the financial statement analysis method into auditing inspection plan selection and the plan selection conditions for further in-depth discussion. Quantitative analysis means to carry out discriminate analysis on tax related financial indicators with the use of Logistic regression model, getting the result that Logistic regression model has stronger adaptability in auditing inspection plan selection; Second, combined with actual statements, unify the five indicator data sources and calculation formula used in analysis, so as to make the practicability of the selection model stronger.