Optimization Of Manufacturing Audit Selection Process Based On Selection Model

The general trend of development in the new century is the era of data and informatization.From germination to popularization,the Internet spreads and innovates data technology all over the world,speeds up the construction of financial informatization,and vigorously promotes the construction of financial informatization.Modern big data technology can not only solve the problems existing in traditional data,but also analyze and utilize tax data more deeply,so as to provide various decision support for tax work.Applying data mining technology to audit cases can make the resources of various departments more open,communication more coordinated and processing more convenient.Therefore,the analysis and application of tax data is imperative.In order to ensure the realization of the functions of various tax departments,China's legislation must ensure the stability and timeliness of tax sources,and the realization of these must rely on tax inspection departments.Tax inspection can effectively crack down on improper acts in tax revenue,and it is an important means to improve tax revenue.By analyzing the work flow of tax audit case selection,the paper establishes a case selection model and uses objective data to lay a foundation for optimizing the case selection process.Because the tax inspection work involves a wide range of areas,different industries have different tax relations.By analyzing the current situation of tax-related manufacturing industry,the paper establishes a case selection model of manufacturing industry,and optimizes the case selection process of manufacturing industry by using the case selection model.The establishment of the case selection model is based on a comprehensive review of the literature.It draws six aspects of the tax inspection department's attention,including 33 indicators.The DEMATEL model is established by analyzing the correlation among the indicators.The key indicators are selected so that the indicators can fully reflect the problems of enterprises,and provide an index basis for improving the accuracy of case selection.In this paper,the Bayesian network method is applied to the field of tax audit case selection.Through the index system established by DEMATEL model,the Bayesian network model of tax audit case selection is established,and the network prediction and diagnosis of the model are carried out,so as to optimize the case selection process,reduce the workflow for future tax audit work and improve the accuracy of the results of tax audit case selection.Experience shows that the accuracy of this model is 94.9%.The use of the audit model can not only improve the accuracy of tax audit case selection,but also reduce the workload of the inspectors and provide decision-making reference for the optimization of tax audit case selection process.