随着企业风险意识的加强和企业战略重点的调整,仅仅依靠传统的外部税务机关对征税风险的划分及监控以及企业内部财务部门基于外部监管体系下对纳税风险的被动的防范是不够的。将企业税务风险管理纳入企业整体风险管理范畴,从企业公司治理结构及内控制度完善的高度,建立有效的企业税务风险评估与控制体系,有利于提升企业诚信形象与价值,促进企业与国家、企业各利益相关主体的和谐发展。本文根据企业管理实践的发展轨迹,提出企业税务风险理论研究正在兴起,并尝试为企业税务风险构建一套初步的理论模型。 With the strengthening of corporate risk awareness and the adjustment of corporate strategic priorities, it is not enough to rely solely on the division and monitoring of tax risks by the traditional external tax authorities and the passive prevention of tax risk under the external supervision system of the internal financial department. The enterprise tax risk management into the overall risk management of enterprises, corporate governance structure and internal control system from the height of the establishment of an effective enterprise tax risk assessment and control system will help enhance the integrity of corporate image and value, and promote business and national enterprises The harmonious development of all stakeholders. Based on the development path of enterprise management practice, this paper proposes that the research of corporate tax risk theory is on the rise and attempts to construct a set of preliminary theoretical models for corporate tax risk.