Facing the needs of fiscal and tax collaborative calculation of private enterprises under double carbon constraints, this paper constructs a coordination analysis framework of accounting informatization and tax risk control, and unifies cleaning, coding and correlation mapping of accounting vouchers, invoice circulation, tax declaration, capital flow, energy consumption records and carbon emission data to form an integrated feature representation of accounting bills, tax and carbon. On this basis, combined with the joint representation learning and rule matching method, the model of accounting informatization state recognition, tax risk classification discrimination and coordination path generation is established, and the check instructions, early warning signals and feedback results are incorporated into the closed-loop processing link. The experiment is carried out based on 4320 groups of private enterprises, and the coordination recognition accuracy is 92.8%, the risk warning accuracy is 91.3%, the F1 value is 91.7%, and the average response delay is 1.8 seconds. In the path execution and dynamic control link, the path execution completion rate maintained at more than 89%, and the state consistency score maintained at more than 80%. The results show that the proposed method can support the collaborative operation of accounting processing, declaration verification and carbon data verification, and is suitable for the fiscal and tax information governance and system deployment in the dual carbon scenario of private enterprises.
Povzetek: Ob upoštevanju potreb po usklajenih fiskalno-davčnih izračunih zasebnih podjetij v okviru omejitev dvojnega ogljika ta članek vzpostavlja usklajen analitični okvir za informatizacijo računovodstva in nadzor davčnih tveganj. Poskus je bil izveden na podlagi 4320 sklopov vzorcev, pri čemer je natančnost prepoznavanja usklajenosti dosegla 92,8 %, natančnost opozarjanja na tveganja 91,3 %, vrednost F1 91,7 %, povprečna odzivna zakasnitev pa je znašala 1,8 sekunde. V fazi izvajanja poti in dinamičnega nadzora stopnja dokončanja izvajanja poti ostaja nad 89 %, ocena skladnosti stanja pa nad 80 %, kar lahko podpira usklajeno obdelavo računovodskih, davčnih in ogljičnih podatkov ter generiranje izvedbenih poti.
