财税合规审计工作台 · 用户指南Tax Compliance Audit Workbench · User Guide

1. 产品简介1. Overview

财税合规审计工作台基于 NOMOS 决策审计内核构建，当前提供增值税进项抵扣合规审计场景：对进项发票逐张执行确定性规则校验，输出三级结论与处理候选方案，最后由会计师签字定案。Built on the NOMOS Decision Audit Engine, the workbench currently offers a VAT Input Deduction Compliance Audit: it validates each input invoice against deterministic rules, yields three-tier verdicts with corrective options, and finalizes conclusions with an accountant's signature.

2. 快速上手2. Quick Start

步骤一：数据录入Step 1 — Data Intake

拖拽或点击上传增值税进项发票文件，支持 .xlsx .xls .csv .docx .pdf。文件在浏览器内自动解析为结构化表格并预览，数据仅在本机处理，不会上传。也可以点击「加载示例数据」体验完整流程。Drag or click to upload VAT input invoice files — .xlsx .xls .csv .docx .pdf. Files are parsed into a structured table for preview, entirely on your machine — data is never uploaded. Or load the sample dataset to experience the full flow.

步骤二：选择审计场景Step 2 — Scenario

当前提供「增值税进项抵扣合规审计」场景，列出 5 条确定性校验规则，可逐条查看规则依据。The VAT Input Deduction Compliance Audit scenario lists 5 deterministic rules with their basis.

步骤三：运行审计Step 3 — Run Audit

引擎按固定规则集逐项校验，输出合规 / 风险 / 违规三级结论与处理候选方案；每条发现均引用对应规则依据。The engine validates each item and outputs three-tier verdicts — compliant / risky / violation — each finding citing its rule basis.

步骤四：审批Step 4 — Approval

输入签字人姓名后确认或驳回。签字记录进入审批账本，包含时间戳与 SHA-256 哈希；驳回将触发反事实重选。Enter the signer name, then approve or reject. Records enter the approval ledger with timestamp and SHA-256 hash; rejection triggers counterfactual reselection.

3. 校验规则集3. Validation Rules

当前场景内置 5 条确定性校验规则，逐张发票执行：The current scenario ships 5 deterministic rules applied invoice by invoice:

4. 审计报告与结论分级4. Report & Verdict Tiers

报告页展示总体得分、统计卡片与逐条发现。每条发现包含：The report page shows overall score, stat cards and itemized findings; each finding includes:

• 结论标签Verdict：合规Compliant 风险Risky 违规Violation
• 规则依据Rule basis：R-xxx 形式的规则编号，可直接回溯到规则集原文。
• 处理候选Candidate actions：如进项转出、换开凭证、补充认证等，供审批人裁决。

5. 审批与反事实重选5. Approval & Counterfactual Reselection

人工审批门Human Approval Gate

审批页要求输入会计师 / 税务师姓名后签字确认或驳回。签字记录进入审批账本，包含签字时间戳与 SHA-256 哈希——引擎只出候选，责任永远在人。The approval page requires the accountant/tax advisor's name before signing or rejecting. Records enter the ledger with timestamp and SHA-256 hash — the engine proposes, humans own the outcome.

反事实重选Counterfactual Reselection

驳回后，按 NOMOS 因果重构流程，引擎基于驳回原因注入修正变量并重跑候选集：After rejection, following the NOMOS counterfactual reconstruction flow, the engine injects corrective variables and reruns the candidate set:

1. 对违规项执行进项转出，重算可抵扣税额Export inputs for violations and recompute deductible VAT
2. 对风险项补充认证 / 换开凭证，重跑期限与税率校验Certify or re-issue vouchers for risky items, re-run window & rate checks
3. 重算后候选集收敛，等待人工再次裁决Candidate set converges and awaits a new human ruling

6. 常见问题6. FAQ

Q1：上传的财务数据安全吗？Q1: Is my financial data safe?

数据解析与审计全部在本机浏览器完成，不上传任何服务器；关闭页面即清除。Parsing and auditing run entirely in your browser — nothing is uploaded and everything clears when the tab closes.

Q2：审计结论有法律效力吗？Q2: Is the audit legally binding?

本工具输出的是候选结论，供专业人员参考；正式税务申报以会计师签字确认后的意见及主管税务机关认定为准。Outputs are candidate conclusions for professionals; formal filing relies on the accountant's signed opinion and the tax authority's determination.

Q3：可以修改规则集吗？Q3: Can I modify the rule set?

当前版本规则集固定，以保证确定性。规则变更需求建议作为新审计事件记录并升级版本。The rule set is fixed in this version to guarantee determinism. Rule changes should be tracked as audit events and versioned.

Q4：审批账本里的哈希如何验证？Q4: How to verify ledger hashes?

对签字记录内容计算 SHA-256 并与账本中的哈希比对；一致即证明该记录自写入后未被篡改。Compute SHA-256 over the record content and compare; a match proves the record is untampered since writing.

7. 术语表7. Glossary