稅收籌劃對企業(yè)盈余管理的影響研究
發(fā)布時間：2018-11-20 08:29
【摘要】：隨著資本市場的不斷發(fā)展，稅收籌劃與盈余管理已成為企業(yè)財務(wù)管理活動中永恒的課題。在很長的一段時間里，國內(nèi)外學(xué)者對于稅收籌劃和盈余管理的研究都是獨立開展的，并在各自的領(lǐng)域形成了豐富的研究成果。近年來，一些學(xué)者開始關(guān)注稅收籌劃與盈余管理兩者之間的交叉研究，但他們的研究僅僅將稅收籌劃視為盈余管理的一種手段，而沒有考慮到稅收籌劃也會對盈余管理產(chǎn)生相對作用，兩者有時可能因目標或動機的不同而產(chǎn)生沖突。通過梳理國內(nèi)外的文獻發(fā)現(xiàn)，我國學(xué)者關(guān)于稅收籌劃對企業(yè)盈余管理的影響研究大多停留在理論分析階段，實證研究相當匱乏，使得研究結(jié)果缺乏有力的證據(jù)；而國外學(xué)者關(guān)于兩者之間的研究也處于探索階段，尚未形成完整的研究體系。所以，，本文以此為切入點，重點研究稅收籌劃對企業(yè)盈余管理程度的影響，以及在不同產(chǎn)權(quán)性質(zhì)下這種影響存在的差異。 企業(yè)的盈余管理決策往往需要在盈余管理收益和盈余管理成本之間進行權(quán)衡，而所得稅成本構(gòu)成了盈余管理的一項很重要的成本。因此，企業(yè)的稅收負擔(dān)尤其是所得稅稅負，是影響盈余管理以及企業(yè)相關(guān)經(jīng)濟行為的重要因素，而稅收籌劃是一種能夠影響企業(yè)實際稅收負擔(dān)的管理活動，從而也會在一定程度上影響企業(yè)的盈余管理行為。所以，深入地研究兩者之間的關(guān)系，有助于理解稅收籌劃對盈余管理產(chǎn)生的經(jīng)濟后果，為企業(yè)有效地運用稅收籌劃和盈余管理實現(xiàn)企業(yè)追求價值最大化的目標提供一些經(jīng)驗證據(jù)。 本文應(yīng)用會計學(xué)、管理學(xué)、經(jīng)濟學(xué)的基礎(chǔ)理論，考察了稅收籌劃對企業(yè)盈余管理程度的影響。首先，本文從盈余管理的影響因素研究、稅收籌劃的相關(guān)研究、稅收籌劃對盈余管理的影響研究三個方面對國內(nèi)外的文獻進行梳理和評述；其次，闡述本文所應(yīng)用的契約理論、信息不對稱理論和有效稅收籌劃理論；再次，分析稅收籌劃對正向盈余管理活動和負向盈余管理活動的影響機理，并進一步討論了稅收籌劃對不同產(chǎn)權(quán)性質(zhì)下企業(yè)的盈余管理程度的影響差異；最后，選取我國2009-2011年A股上市公司作為研究樣本，采用固定效應(yīng)模型實證檢驗了稅收籌劃的激進程度對企業(yè)盈余管理程度的影響，以及在不同產(chǎn)權(quán)性質(zhì)下這種影響存在的差異。 本文的研究主要得出以下結(jié)論：第一，企業(yè)稅收籌劃的激進程度對不同方向的盈余管理程度產(chǎn)生的影響存在顯著差異；第二，對于不同產(chǎn)權(quán)性質(zhì)下的企業(yè)，稅收籌劃的激進程度對企業(yè)盈余管理程度的影響顯著不同；第三，除了稅收籌劃這一因素以外，企業(yè)的盈余管理行為還受企業(yè)規(guī)模、財務(wù)杠桿、盈利能力等因素的影響，而且在不同盈余管理方向下，這些影響因素也有所差異�；谝陨辖Y(jié)論，本文從企業(yè)有效運用稅收籌劃和盈余管理以及政府對兩者的監(jiān)管兩個方面提出了相關(guān)的政策建議。
[Abstract]:With the development of capital market, tax planning and earnings management have become an eternal subject in enterprise financial management. In a long period of time, the research on tax planning and earnings management has been carried out independently, and rich research results have been formed in their respective fields. In recent years, some scholars have begun to pay attention to the cross-study between tax planning and earnings management, but their research only regards tax planning as a means of earnings management. However, tax planning may have a relative effect on earnings management, and the two may conflict with each other because of the difference of objectives or motives. Through combing the literature at home and abroad, it is found that most of the researches on the impact of tax planning on the earnings management of enterprises stay at the stage of theoretical analysis, and the empirical research is rather scarce, which makes the research results lack of strong evidence; Foreign scholars on the research between the two are also in the exploration stage, has not yet formed a complete research system. Therefore, this paper focuses on the impact of tax planning on the degree of earnings management and the differences under different property rights. Enterprise earnings management decision often needs to balance earnings management income and earnings management costs, and income tax costs constitute a very important cost of earnings management. Therefore, the tax burden of enterprises, especially the income tax burden, is an important factor affecting earnings management and related economic behavior of enterprises, and tax planning is a kind of management activity that can affect the actual tax burden of enterprises. Thus, the earnings management behavior of enterprises will be affected to a certain extent. Therefore, in-depth study of the relationship between the two is helpful to understand the economic consequences of tax planning on earnings management. It provides some empirical evidence for enterprises to effectively use tax planning and earnings management to achieve the goal of maximizing the value of enterprises. Based on the basic theories of accounting, management and economics, this paper investigates the influence of tax planning on the degree of earnings management. First of all, this paper reviews the domestic and foreign literature from three aspects: the study of the influencing factors of earnings management, the related research of tax planning, and the study of the impact of tax planning on earnings management. Secondly, the contract theory, information asymmetry theory and effective tax planning theory used in this paper are expounded. Thirdly, it analyzes the influence mechanism of tax planning on positive earnings management and negative earnings management, and further discusses the influence of tax planning on earnings management degree of enterprises with different property rights. Finally, we select the A-share listed companies from 2009-2011 as the research sample, and use the fixed effect model to test the impact of the radical degree of tax planning on the earnings management. And under the different property right nature this kind of influence exists difference. The main conclusions of this study are as follows: first, there are significant differences in the impact of the degree of enterprise tax planning on earnings management in different directions; Second, for enterprises with different property rights, the radical degree of tax planning has a significant impact on the degree of earnings management. Third, in addition to the tax planning factor, the earnings management behavior is also affected by the size of the enterprise, financial leverage, profitability and other factors, and in different earnings management direction, these factors are also different. Based on the above conclusions, this paper puts forward some relevant policy suggestions from two aspects: the effective use of tax planning and earnings management by enterprises and the supervision of the two by the government.
【學(xué)位授予單位】：浙江財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275;F812.42
本文編號：2344399
[Abstract]:With the development of capital market, tax planning and earnings management have become an eternal subject in enterprise financial management. In a long period of time, the research on tax planning and earnings management has been carried out independently, and rich research results have been formed in their respective fields. In recent years, some scholars have begun to pay attention to the cross-study between tax planning and earnings management, but their research only regards tax planning as a means of earnings management. However, tax planning may have a relative effect on earnings management, and the two may conflict with each other because of the difference of objectives or motives. Through combing the literature at home and abroad, it is found that most of the researches on the impact of tax planning on the earnings management of enterprises stay at the stage of theoretical analysis, and the empirical research is rather scarce, which makes the research results lack of strong evidence; Foreign scholars on the research between the two are also in the exploration stage, has not yet formed a complete research system. Therefore, this paper focuses on the impact of tax planning on the degree of earnings management and the differences under different property rights. Enterprise earnings management decision often needs to balance earnings management income and earnings management costs, and income tax costs constitute a very important cost of earnings management. Therefore, the tax burden of enterprises, especially the income tax burden, is an important factor affecting earnings management and related economic behavior of enterprises, and tax planning is a kind of management activity that can affect the actual tax burden of enterprises. Thus, the earnings management behavior of enterprises will be affected to a certain extent. Therefore, in-depth study of the relationship between the two is helpful to understand the economic consequences of tax planning on earnings management. It provides some empirical evidence for enterprises to effectively use tax planning and earnings management to achieve the goal of maximizing the value of enterprises. Based on the basic theories of accounting, management and economics, this paper investigates the influence of tax planning on the degree of earnings management. First of all, this paper reviews the domestic and foreign literature from three aspects: the study of the influencing factors of earnings management, the related research of tax planning, and the study of the impact of tax planning on earnings management. Secondly, the contract theory, information asymmetry theory and effective tax planning theory used in this paper are expounded. Thirdly, it analyzes the influence mechanism of tax planning on positive earnings management and negative earnings management, and further discusses the influence of tax planning on earnings management degree of enterprises with different property rights. Finally, we select the A-share listed companies from 2009-2011 as the research sample, and use the fixed effect model to test the impact of the radical degree of tax planning on the earnings management. And under the different property right nature this kind of influence exists difference. The main conclusions of this study are as follows: first, there are significant differences in the impact of the degree of enterprise tax planning on earnings management in different directions; Second, for enterprises with different property rights, the radical degree of tax planning has a significant impact on the degree of earnings management. Third, in addition to the tax planning factor, the earnings management behavior is also affected by the size of the enterprise, financial leverage, profitability and other factors, and in different earnings management direction, these factors are also different. Based on the above conclusions, this paper puts forward some relevant policy suggestions from two aspects: the effective use of tax planning and earnings management by enterprises and the supervision of the two by the government.
【學(xué)位授予單位】：浙江財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275;F812.42
【參考文獻】
相關(guān)期刊論文 前10條
1 尹芳;;稅收籌劃中涉稅風(fēng)險防范策略探析[J];財經(jīng)問題研究;2010年04期
2 趙景文;許育瑜;;兩稅合并、稅收籌劃與盈余管理方式選擇[J];財經(jīng)研究;2012年01期
3 魏志華;;企業(yè)并購中的納稅籌劃[J];財會月刊;2007年22期
4 李玉平;吳曉娟;紀元;;我國國有企業(yè)社會責(zé)任信息披露的理性分析[J];財政研究;2009年09期
5 蓋地;錢桂萍;;試論稅務(wù)籌劃的非稅成本及其規(guī)避[J];當代財經(jīng);2005年12期
6 陳共榮;李琳;;IPO前盈余管理與抑價現(xiàn)象的實證研究[J];系統(tǒng)工程;2006年09期
7 雷光勇;劉慧龍;;控股股東性質(zhì)、利益輸送與盈余管理幅度——來自中國A股公司首次虧損年度的經(jīng)驗證據(jù)[J];中國工業(yè)經(jīng)濟;2007年08期
8 張曉東;;政治成本、盈余管理及其經(jīng)濟后果——來自中國資本市場的證據(jù)[J];中國工業(yè)經(jīng)濟;2008年08期
9 王延明;上市公司所得稅負擔(dān)研究——來自規(guī)模、地區(qū)和行業(yè)的經(jīng)驗證據(jù)[J];管理世界;2003年01期
10 胡奕明;唐松蓮;;獨立董事與上市公司盈余信息質(zhì)量[J];管理世界;2008年09期
本文編號：2344399
本文鏈接：http://sikaile.net/guanlilunwen/shuishoucaizhenglunwen/2344399.html
最近更新
教材專著
