發(fā)布時(shí)間：2018-08-14 18:28

【摘要】：會(huì)計(jì)盈余作為考核企業(yè)業(yè)績(jī)的重要指標(biāo),影響管理層可獲得的回報(bào)進(jìn)而影響管理層經(jīng)營(yíng)發(fā)展企業(yè)的積極性。較高的會(huì)計(jì)盈余向外界傳達(dá)企業(yè)正常經(jīng)營(yíng)的信號(hào),有利于企業(yè)樹(shù)立良好的形象,增強(qiáng)投資者的自信心。對(duì)于上市公司來(lái)說(shuō),如果會(huì)計(jì)盈余指標(biāo)比較差,則會(huì)影響上市公司發(fā)行股票、增發(fā)配股、保牌、摘牌等經(jīng)濟(jì)行為,甚至使公司陷入財(cái)務(wù)危機(jī),影響公司的生存發(fā)展,因此為獲得和保持良好的會(huì)計(jì)盈余指標(biāo),企業(yè)往往有意識(shí)的采用盈余管理手段。管理層利用盈余管理手段調(diào)增利潤(rùn)的同時(shí),往往伴隨著所得稅成本的產(chǎn)生,管理層需要權(quán)衡財(cái)務(wù)報(bào)告成本和稅收成本的大小,決定是否采用盈余管理手段。2007年會(huì)計(jì)改革和2008年所得稅改革對(duì)盈余管理所得稅成本產(chǎn)生比較深遠(yuǎn)的影響。 本文在對(duì)國(guó)內(nèi)外有關(guān)盈余管理與所得稅關(guān)系、會(huì)稅差異與盈余管理關(guān)系和制度變革對(duì)盈余管理影響的經(jīng)典文獻(xiàn)和相關(guān)理論進(jìn)行回顧和總結(jié)的基礎(chǔ)上,通過(guò)理論分析說(shuō)明,盈余管理分為向上盈余管理和向下盈余管理,向上盈余管理行為產(chǎn)生所得稅成本,會(huì)稅改革導(dǎo)致會(huì)稅差異、名義稅率發(fā)生變化,而會(huì)稅差異和名義稅率與盈余管理所得稅成本有著密切的關(guān)系,由此得出我國(guó)會(huì)計(jì)改革和所得稅改革對(duì)盈余管理所得稅成本產(chǎn)生影響的假設(shè)。然后,本文采用了實(shí)證研究方法,以2006年～2008年向上盈余管理的上市公司為研究對(duì)象,運(yùn)用多元回歸確定了以盈余管理所得稅成本為因變量、以會(huì)稅差異和稅率為自變量的回歸模型,檢驗(yàn)了會(huì)稅改革引起的盈余管理所得稅成本的變化及影響這一變化的因素。得出如下結(jié)論：盈余管理的所得稅成本隨著會(huì)計(jì)準(zhǔn)則與所得稅的實(shí)施發(fā)生變化,會(huì)計(jì)改革后,盈余管理所得稅成本提高,主要是因?yàn)樾聲?huì)計(jì)準(zhǔn)則擴(kuò)大了盈余管理的空間,而所得稅改革后因稅率的普遍降低、會(huì)稅差異的變大和盈余管理水平的降低而導(dǎo)致盈余管理所得稅成本降低；會(huì)計(jì)改革和所得稅改革影響會(huì)稅差異,會(huì)計(jì)改革后,會(huì)稅差異擴(kuò)大,所得稅改革后,會(huì)稅差異進(jìn)一步擴(kuò)大；會(huì)稅差異與盈余管理所得稅成本顯著負(fù)相關(guān),會(huì)稅差異越大,盈余管理所得稅成本越低,管理層利用會(huì)稅差異規(guī)避盈余管理所得稅成本的動(dòng)機(jī)越來(lái)越強(qiáng)烈；2008年所得稅改革后,名義稅率的普遍降低并沒(méi)有削弱稅率與盈余管理所得稅成本之間的相互關(guān)系。會(huì)稅改革對(duì)盈余管理所得稅成本影響還需要擴(kuò)展樣本區(qū)間繼續(xù)研究。
[Abstract]:Accounting earnings, as an important index to assess the performance of enterprises, affect the return that management can obtain and then affect the enthusiasm of management to develop enterprises. The higher accounting surplus conveys the signal of the normal operation of the enterprise to the outside world, which is helpful for the enterprise to set up a good image and enhance the confidence of the investors. For a listed company, if the accounting surplus index is relatively poor, it will affect the economic behavior of the listed company, such as issuing stocks, issuing additional shares, protecting and delisting, and even causing the company to fall into financial crisis and affecting the survival and development of the company. Therefore, in order to obtain and maintain good accounting earnings indicators, enterprises often consciously adopt earnings management means. When management uses earnings management to increase profits, it is often accompanied by the cost of income tax. The management needs to weigh the cost of financial reporting and the cost of tax. The accounting reform in 2007 and the income tax reform in 2008 have a profound impact on the cost of earnings management income tax. On the basis of reviewing and summarizing the classical literature and relevant theories about the relationship between earnings management and income tax, the relationship between tax differences and earnings management, and the influence of institutional changes on earnings management, this paper analyzes and explains the relevant theories through theoretical analysis. Earnings management is divided into upward earnings management and downward earnings management. The behavior of upward earnings management results in income tax costs, tax reform leads to tax differences, and nominal tax rates change. However, there is a close relationship between the income tax cost of earnings management and the difference between the tax rate and the nominal tax rate, which leads to the hypothesis that the accounting reform and income tax reform in China have an impact on the income tax cost of earnings management. Then, this paper adopts the empirical research method, takes the listed companies with upward earnings management from 2006 to 2008 as the research object, uses the multiple regression to determine the income tax cost of earnings management as the dependent variable. Based on the regression model of the difference and the tax rate, the paper tests the change of the cost of earnings management income tax caused by the tax reform and the factors that influence the change. The following conclusions are drawn: the income tax cost of earnings management changes with the implementation of accounting standards and income tax. After accounting reform, the income tax cost of earnings management increases, mainly because the new accounting standards expand the space of earnings management. After the reform of income tax, the cost of income tax of earnings management is reduced because of the reduction of tax rate, the difference of tax and the level of earnings management, and the impact of accounting reform and income tax reform on the difference of tax, after the reform of accounting, After the reform of income tax, the difference of income tax is further enlarged, the difference of income tax is negatively correlated with the cost of earnings management income tax, the greater the difference of income tax is, the lower the cost of income tax of earnings management is. After the reform of income tax in 2008, the general reduction of nominal tax rate did not weaken the relationship between the tax rate and the cost of earnings management income tax. The impact of tax reform on the cost of earnings management income tax needs to be further studied.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F275;F832.51;F224

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