The Application of Computer-Aided Audit for Tax Collection and Management

Carring out audit of the quality of tax collection and management is of great significance to reveal the problems existing in the tax collection and management of tax authorities and promote their tax governance according to law. The paper analyses the routine operation of ORACLE platform-based computer-aided audit of tax collection and management, points out some problems lies in the process, then puts forwards some suggestions to perfect the computer-aided audit of tax collection and management.