随着审计对象数量的不断增长,以企业所有的纳税记录数据为基础,利用数据挖掘方法寻找重点审计对象逐渐成为当前的热点。本文以某地区的纳税记录数据审计为例,展示了利用主成分分析方法查找偷漏文化事业建设费纳税企业的具体实施过程。 With the increasing number of auditors, based on all the tax records of enterprises, the use of data mining methods to find the key audit object has gradually become the current hot spot. In this paper, an area of ​​tax record data audit as an example, shows the use of principal component analysis to find out the specific implementation process of taxpayers tax savings in cultural undertakings.