基于熵权-TOPSIS法的企业税务风险防控研究——以L公司为例

Research on Enterprise Tax Risk Prevention and Control Based on Entropy Weight-TOPSIS Method—A Case Study of Company L

摘要: 在金税工程持续推进与企业税收监管日益强化的双重背景下，税务风险防控已成为企业实现合规经营与可持续发展的关键议题。文章以L公司为研究对象，系统梳理税务风险相关理论，引入熵权-TOPSIS方法构建企业税务风险评价模型，旨在识别由财务数据、业务流程和税负结构引发的潜在风险点，并评估其演变趋势。通过熵权法客观确定各指标权重，结合TOPSIS法进行贴近度排序，系统识别其税务风险的关键环节与变化趋势。研究发现：L公司在发票管理、税收优惠政策适用和纳税筹划等方面存在显著风险，且风险水平呈逐年上升态势。针对上述问题，文章从完善内部控制、加强税务人员培训和建立动态风险预警机制等方面提出整体性防控建议。研究不仅为L公司优化税收风险管理提供了可操作的实践路径，也为同类企业在复杂税收环境下构建系统化风险评估体系提供了方法借鉴。

Abstract: Against the dual backdrop of the continuous advancement of the Golden Tax Project and the intensification of corporate tax supervision, the prevention and control of tax risks have become a critical issue for enterprises to achieve compliant operations and sustainable development. This paper takes Company L as the research object, systematically reviews relevant theories of tax risk, and introduces the Entropy-TOPSIS method to construct an enterprise tax risk evaluation model. The aim is to identify potential risk points arising from financial data, business processes, and tax burden structures, and to assess their evolutionary trends. By objectively determining the weight of each indicator using the Entropy method and employing the TOPSIS method for closeness ranking, the study systematically identifies key risk areas and changing trends. The findings reveal that Company L faces significant risks in areas such as invoice management, the application of preferential tax policies, and tax planning, with the overall risk level showing a year-on-year upward trend. In response to these issues, the paper proposes holistic prevention and control recommendations, focusing on improving internal controls, strengthening tax personnel training, and establishing a dynamic risk early warning mechanism. This research not only provides an actionable practical path for Company L to optimize its tax risk management but also offers methodological reference for similar enterprises to build systematic risk assessment systems within a complex tax environment.