自2010年起,云南省审计厅积极创新审计模式,利用地税联网审计系统,采取省、市、县三级联动的方式,尝试开展了全省税收征管审计,取得了显著成效。该审计模式与传统审计模式相比较,具有5个方面的突出特点:一、由“单兵作战”转变为“兵团作战”。地税联网审计模式具有创新性,统一采集数据,集中分析,发现疑点,分散核查。全省147个审计机关联合作战,参与人员多达450人,彻底改变了以前各自为政、单打独斗的局面。 Since 2010, the audit department of Yunnan Province has actively innovated the audit mode, tried to carry out the province’s tax collection and administration audit by means of the prefectural tax network audit system and the linkage of provincial, municipal and county levels and achieved remarkable results. The audit mode compared with the traditional audit mode, with five prominent features: First, from “man-made operations ” into “Corps operations ”. Local tax network audit model is innovative, unified collection of data, focus on analysis, found doubtful, scattered verification. The 147 auditing agencies in the province jointly fight with as many as 450 participants, completely changing the previous situation of acting independently and fighting alone.