大数据技术在企业税务风险管理中的应用：价值、困境与优化路径

Application of Big Data Technology in Enterprise Tax Risk Management: Value, Dilemmas and Optimization Path

摘要: 在“大智移云物区”新技术背景下，大数据技术正深刻重塑企业税务风险管理模式。本文聚焦其在企业税务风险管理中的应用机制、现实困境与优化路径，首先基于TOE理论框架，从技术、组织、环境三个维度系统分析影响企业采纳大数据技术的关键因素，并明确税务数据质量、风险识别精准度、模型评估有效性等核心概念及其衡量指标。在此基础上，系统剖析大数据技术的核心价值：显著提升风险识别精准性，优化风险评估模型，同时强化风险应对决策支持。其次揭示当前实践中的主要挑战，包括税务数据质量不高，分析技术应用浅层化，复合型人才短缺以及系统平台整合不畅等问题。最后从数据治理、技术深化、人才培养、平台融合四个维度提出针对性优化策略，旨在为企业构建数据驱动的智能税务风控体系提供参考，助力其实现合规运营与可持续发展。

Abstract: Against the backdrop of new technologies such as big data, artificial intelligence, mobile internet, cloud computing, Internet of Things, and blockchain, big data technology is profoundly reshaping corporate tax risk management models. This paper focuses on the application mechanisms, practical challenges, and optimization paths of big data technology in corporate tax risk management. Firstly, based on the TOE theoretical framework, it systematically analyzes the key factors influencing enterprises’ adoption of big data technology from three dimensions: technology, organization, and environment, and clarifies core concepts such as tax data quality, risk identification accuracy, and model evaluation effectiveness along with their measurement indicators. On this basis, it systematically analyzes the core value of big data technology: significantly enhancing the precision of risk identification, optimizing risk assessment models, and simultaneously strengthening decision support for risk response. Secondly, it reveals the main challenges in current practices, including low quality of tax data, superficial application of analytical technologies, shortage of composite talents, and poor integration of system platforms. Finally, it proposes targeted optimization strategies from four dimensions: data governance, technological deepening, talent cultivation, and platform integration, aiming to provide reference for enterprises to build a data-driven intelligent tax risk control system and assist them in achieving compliant operations and sustainable development.