發(fā)布時間：2018-01-21 09:29

  本文關(guān)鍵詞： 國稅視角 房地產(chǎn)企業(yè) 會計信息失真 治理對策　出處：《湖南大學》2013年碩士論文　論文類型：學位論文

【摘要】：在現(xiàn)代經(jīng)濟社會中，房地產(chǎn)業(yè)在國民經(jīng)濟中的地位和作用十分突出，房地產(chǎn)業(yè)既是國民經(jīng)濟的基礎(chǔ)性和先導性產(chǎn)業(yè)，也是支柱性產(chǎn)業(yè)。最近幾年，房地產(chǎn)行業(yè)在我國取得了蓬勃地發(fā)展，然而房地產(chǎn)企業(yè)的會計信息質(zhì)量卻與其行業(yè)的發(fā)展不相稱。A市的房地產(chǎn)企業(yè)也存在著類似的嚴重會計信息失真問題，如隱瞞收入，虛列成本費用，人為調(diào)節(jié)利潤，，偷稅漏稅等現(xiàn)象，A市國稅部門主要稽查的是房地產(chǎn)企業(yè)的所得稅。因此，本文通過大量的數(shù)據(jù)收集、對比、分析，基于國稅視角研究A市的房地產(chǎn)企業(yè)會計信量和管理水平都有現(xiàn)實意義。 本文從國稅視角下的房地產(chǎn)企業(yè)會計信息失真角度出發(fā)，分析了研究國稅視角下的A市房地產(chǎn)企業(yè)會計信息失真的背景和意義，在總結(jié)國內(nèi)外的研究現(xiàn)狀和經(jīng)驗的基礎(chǔ)上分析了研究房地產(chǎn)行業(yè)會計信息失真的相關(guān)理論；重點討論了A市目前房地產(chǎn)企業(yè)的現(xiàn)狀，從收入方面的失真、成本方面的失真、費用方面的失真、所得稅方面的失真四個方面分析A市房地產(chǎn)企業(yè)存在的問題；并從會計從業(yè)人員綜合素質(zhì)差、企業(yè)內(nèi)部控制不足、稅務監(jiān)督不到位三個方面深入分析了國稅視角下的A市房地產(chǎn)企業(yè)會計信息失真存在問題的原因；從提高會計從業(yè)人員的綜合素質(zhì)、強化企業(yè)內(nèi)部控制、加大稅務監(jiān)督力度三個方面提出了治理A市房地產(chǎn)企業(yè)會計信息失真的國稅監(jiān)管對策。
[Abstract]:In the modern economic society, the real estate industry plays an important role in the national economy. The real estate industry is not only the basic and leading industry of the national economy, but also the pillar industry. The real estate industry has made vigorous development in our country. However, the quality of accounting information of real estate enterprises is not commensurate with the development of its industry. The real estate enterprises in A city also have similar serious accounting information distortion problems. Such as concealment of income, false list of cost costs, artificial adjustment of profits, tax evasion and other phenomena A City tax department is the main check of real estate enterprises income tax. Therefore, this paper through a large number of data collection, comparison. It is of practical significance to study the accounting reliability and management level of real estate enterprises in A city from the perspective of state tax. From the angle of accounting information distortion of real estate enterprises from the perspective of state tax, this paper analyzes the background and significance of the study of accounting information distortion of real estate enterprises in A city from the perspective of state tax. On the basis of summing up the current research situation and experience at home and abroad, this paper analyzes the relevant theories of accounting information distortion in real estate industry. This paper mainly discusses the present situation of real estate enterprises in A city, analyzes the problems of real estate enterprises in A city from four aspects: the distortion of income, the distortion of cost, the distortion of expenses and the distortion of income tax. And from the three aspects of poor comprehensive quality of accounting practitioners, insufficient internal control of enterprises and inadequate tax supervision, this paper deeply analyzes the reasons for the accounting information distortion of real estate enterprises in City A from the perspective of State tax. From three aspects of improving the comprehensive quality of accountants, strengthening the internal control of enterprises and strengthening the tax supervision, the paper puts forward the countermeasures of controlling the distortion of accounting information of real estate enterprises in A city.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F299.233.41;F812.42

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