本文選題：會(huì)計(jì)—應(yīng)稅損益差異　切入點(diǎn)：盈余管理　出處：《東北林業(yè)大學(xué)》2012年碩士論文

【摘要】：會(huì)計(jì)—應(yīng)稅收益差異又稱為會(huì)計(jì)—應(yīng)稅損益差異,學(xué)術(shù)界主流認(rèn)為其形成因素,主要有：相關(guān)制度因素、企業(yè)盈余管理因素、企業(yè)避稅因素。會(huì)計(jì)稅前收益是根據(jù)會(huì)計(jì)準(zhǔn)則應(yīng)用會(huì)計(jì)方法核算出來(lái)的企業(yè)收益,而應(yīng)稅收益也就是應(yīng)納稅所得額是根據(jù)稅法硬性規(guī)定計(jì)算出來(lái)的。我國(guó)經(jīng)過(guò)多次會(huì)計(jì)準(zhǔn)則的改革,逐漸向國(guó)際趨同,這勢(shì)必會(huì)造成會(huì)計(jì)和稅收相分離。然而我國(guó)—直采用會(huì)計(jì)和稅收適度分離的政策,所以—些企業(yè)出現(xiàn)的會(huì)計(jì)和稅收過(guò)度分離的現(xiàn)象有其它的原因。本文認(rèn)為盈余管理是重要的因素。因?yàn)?當(dāng)上市公司出于某種目的,進(jìn)行調(diào)增會(huì)計(jì)利潤(rùn)的盈余管理時(shí),會(huì)考慮到隨之而來(lái)的所得稅成本,根據(jù)理性經(jīng)濟(jì)人理論企業(yè)管理層很可能會(huì)利用非應(yīng)稅項(xiàng)目來(lái)進(jìn)行盈余管理,也就是說(shuō)并不是所有調(diào)增會(huì)計(jì)利潤(rùn)的盈余管理行為都必然導(dǎo)致應(yīng)稅所得額的增加。盈余管理的避稅考慮很有可能是影響會(huì)計(jì)—應(yīng)稅收益差異額大小的重要因素之—。 本文對(duì)A股上市公司的財(cái)務(wù)數(shù)據(jù)進(jìn)行實(shí)證分析,分析過(guò)程中運(yùn)用回歸分析的方法分離出：非正常會(huì)計(jì)—應(yīng)稅收益差異額和操作性應(yīng)計(jì)利潤(rùn)(盈余管理的替代變量),然后對(duì)會(huì)計(jì)—應(yīng)稅收益差異與操作性應(yīng)計(jì)利潤(rùn)作相關(guān)性分析,最后考察了企業(yè)實(shí)際稅率在其中的影響。本文通過(guò)對(duì)以上三者的相關(guān)性的分析,研究發(fā)現(xiàn)：上市公司會(huì)計(jì)—應(yīng)稅收益差異和盈余管理正相關(guān),也就是說(shuō)盈余管理幅度越大,則企業(yè)會(huì)計(jì)—應(yīng)稅收益差異額也越大。實(shí)證分析還發(fā)現(xiàn)實(shí)際稅率越高的上市公司,其通過(guò)非應(yīng)稅收益項(xiàng)目來(lái)規(guī)避所得稅的動(dòng)機(jī)越大,這進(jìn)—步說(shuō)明,盈余管理的避稅考慮是影響會(huì)計(jì)—應(yīng)稅收益差異額大小的重要因素。
[Abstract]:Accounting-taxable income difference is also known as accounting-taxable profit and loss difference. The mainstream of academia thinks that its forming factors mainly include: related institutional factors, enterprise earnings management factors, Enterprise tax avoidance factors. Pre-tax income is calculated according to accounting standards by applying accounting methods. The taxable income, that is, the amount of taxable income, was calculated according to the rigid provisions of the tax law. After several accounting standards reforms, China gradually converged internationally. This will inevitably lead to the separation of accounting and taxation. However, in our country, the policy of moderately separating accounting and taxation will be adopted. Therefore, there are other reasons for the excessive separation of accounting and taxation in some enterprises. This paper holds that earnings management is an important factor. Taking into account the consequent income tax costs, according to the rational economic man theory, the management of the enterprise is likely to use non-taxable items for earnings management. That is to say, not all earnings management behaviors that increase accounting profits will inevitably lead to the increase of taxable income. The tax avoidance consideration of earnings management is probably one of the important factors that influence the difference between accounting and taxable income. This paper makes an empirical analysis on the financial data of A-share listed companies. In the process of analysis, the method of regression analysis is used to separate out the difference amount of abnormal accounting-taxable income and the operational accrual profit (the alternative variable of earnings management), and then to analyze the correlation between the difference of accounting-taxable income and the operational accrual profit. Finally, the influence of the effective tax rate on the enterprise is investigated. Through the analysis of the above three correlation, it is found that the differences between accounting and taxable income of listed companies are positively related to earnings management, that is, the larger the earnings management, the greater the earnings management. The empirical analysis also found that the higher the effective tax rate, the greater the motivation to avoid income tax through non-taxable income items. The tax avoidance consideration of earnings management is an important factor affecting the difference between accounting and taxable income.
【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F832.51;F224

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