本文關(guān)鍵詞： 房地產(chǎn)行業(yè) 盈余管理 非應(yīng)稅會(huì)計(jì)-稅收收益差異 避稅動(dòng)機(jī)　出處：《財(cái)政部財(cái)政科學(xué)研究所》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：“盈余管理”一詞自19世紀(jì)在國(guó)外誕生以來(lái),并沒有褒貶之義。事實(shí)上,適當(dāng)?shù)挠喙芾碛欣谔岣邥?huì)計(jì)信息質(zhì)量,使會(huì)計(jì)盈余信息更能反映公司的經(jīng)濟(jì)價(jià)值,而在我國(guó)新興加轉(zhuǎn)型的經(jīng)濟(jì)環(huán)境下,盈余管理有更復(fù)雜的動(dòng)機(jī),存在被一些上市公司濫用的現(xiàn)象,從而降低了會(huì)計(jì)信息質(zhì)量,嚴(yán)重影響了市場(chǎng)的資源優(yōu)化配置功能。因此,在我國(guó)資本市場(chǎng)環(huán)境下研究盈余管理的形成機(jī)制,有利于相關(guān)各方提出標(biāo)本兼治的解決辦法,最終促進(jìn)我國(guó)資本市場(chǎng)的改善和提高。 本文通過(guò)對(duì)財(cái)政部關(guān)于2008年-2011年會(huì)計(jì)信息質(zhì)量檢查公告進(jìn)行匯總后發(fā)現(xiàn),房地產(chǎn)行業(yè)始終是財(cái)政部進(jìn)行會(huì)計(jì)信息年檢的重點(diǎn)行業(yè),其進(jìn)行盈余管理的重要手段包括少計(jì)收入及成本費(fèi)用、平滑凈利潤(rùn)、預(yù)收賬款掛賬、偷稅漏稅等。其中,避稅動(dòng)機(jī)一直是房地產(chǎn)行業(yè)進(jìn)行盈余管理的主要目的。 已有實(shí)證文獻(xiàn)也多次證明,我國(guó)上市公司普遍存在盈余管理行為。但是,對(duì)于特定行業(yè)的盈余管理實(shí)證研究文章較少。而房地產(chǎn)行業(yè)一直以來(lái)是一個(gè)關(guān)系國(guó)計(jì)民生的重要支柱性行業(yè),其盈余管理程度如何?房地產(chǎn)行業(yè)主要基于什么樣的動(dòng)機(jī)來(lái)進(jìn)行盈余管理呢?對(duì)于這兩個(gè)問題的解答不僅具有重要的理論意義,同時(shí)也具有非常鮮明的現(xiàn)實(shí)意義。 本文共分為六部分： 第一部分：引言。該部分闡述了作者的選題背景與意義、研究?jī)?nèi)容和方法。 第二部分：文獻(xiàn)綜述。這部分從國(guó)內(nèi)外兩個(gè)角度分別闡述了盈余管理文獻(xiàn)綜述和會(huì)計(jì)-應(yīng)稅收益差異研究文獻(xiàn)綜述。 第三部分：盈余管理的理論分析。這部分首先闡述盈余管理的概念、特征和類型；其次闡述了盈余管理產(chǎn)生的理論基礎(chǔ)、盈余管理的主要方法及其市場(chǎng)后果；最后論述了房地產(chǎn)行業(yè)盈余管理的特點(diǎn)和動(dòng)機(jī)。 第四部分：會(huì)計(jì)-應(yīng)稅收益差異的理論分析。該部分由會(huì)計(jì)-應(yīng)稅收益差異產(chǎn)生的因素、會(huì)計(jì)-應(yīng)稅收益差異與盈余管理兩部分組成。 第五部分：房地產(chǎn)業(yè)盈余管理及其避稅動(dòng)機(jī)的實(shí)證研究,本部分運(yùn)用擴(kuò)展的瓊斯模型、非應(yīng)稅會(huì)計(jì)-稅收收益差異的測(cè)度模型和盈余管理的避稅動(dòng)機(jī)研究模型,驗(yàn)證了以下假設(shè)： 假設(shè)一：2008至2009年房地產(chǎn)行業(yè)受金融危機(jī)影響業(yè)績(jī)下滑,傾向于進(jìn)行正向的盈余管理；而在房?jī)r(jià)瘋漲的2010至2011年,房地產(chǎn)行業(yè)為規(guī)避過(guò)度的社會(huì)關(guān)注和政府宏觀調(diào)控傾向于采用負(fù)向的盈余管理遞延會(huì)計(jì)盈余； 假設(shè)二：2008-2009年,非應(yīng)稅會(huì)計(jì)-稅收收益差異與盈余管理顯著正相關(guān),即房地產(chǎn)行業(yè)基于避稅動(dòng)機(jī)進(jìn)行盈余管理。 第六部分：研究結(jié)論和政策建議。該部分包括研究結(jié)論、政策建議和進(jìn)一步研究方向三個(gè)子部分。
[Abstract]:The term "earnings management" has been born in foreign countries since 19th century. In fact, proper earnings management can improve the quality of accounting information and reflect the economic value of the company. However, in the new economic environment of our country, earnings management has more complicated motivation and exists the phenomenon of abuse by some listed companies, which reduces the quality of accounting information and seriously affects the function of optimizing the allocation of resources in the market. To study the formation mechanism of earnings management in the capital market environment of our country is helpful for all parties concerned to put forward a solution to the problem and finally promote the improvement and improvement of China's capital market. By summarizing the announcement of the Ministry of Finance on the quality inspection of accounting information from 2008 to 2011, this paper finds that the real estate industry is always the key industry for the annual inspection of accounting information by the Ministry of Finance. The important means of earnings management include underaccounting income and cost, smoothing net profit, suspending accounts in advance, evading taxes and so on, among which, tax avoidance motive is the main purpose of earnings management in real estate industry. The empirical literature has proved that earnings management is common in listed companies in China. However, There are few empirical studies on earnings management in specific industries. But the real estate industry has always been an important pillar of the national economy and people's livelihood, its earnings management degree? What kind of motivation is the real estate industry based on to carry out earnings management? The solutions to these two questions have not only important theoretical significance, but also very distinct practical significance. This paper is divided into six parts:. The first part: introduction. This part describes the background and significance of the author's topic, research content and methods. The second part: literature review. This part describes the earnings management literature review and the accounting-tax income differences literature review from two angles at home and abroad. The third part: the theoretical analysis of earnings management. This part first describes the concept, characteristics and types of earnings management, and then expounds the theoretical basis of earnings management, the main methods of earnings management and its market consequences. Finally, the paper discusses the characteristics and motivation of earnings management in real estate industry. Part 4th: the theoretical analysis of the differences between accountancy and taxable income, which consists of two parts: accounting-taxable income difference, accounting-taxable income difference and earnings management. Part 5th: real estate earnings management and its tax avoidance motivation empirical research, this part uses the extended Jones model, non-taxable accounting-tax revenue difference measurement model and earnings management tax avoidance motivation research model. The following assumptions were validated:. Let's say that the real estate industry fell from 2008 to 2009 and was prone to positive earnings management, while from 2010 to 2011, when house prices soared, In order to avoid excessive social concern and government macro-control, the real estate industry tends to adopt the negative earnings management deferred accounting surplus; Suppose 2: 2008-2009, non-taxable accounting-tax revenue differences are significantly positively correlated with earnings management, that is, earnings management based on tax avoidance motivation in the real estate industry. Part 6th: research conclusions and policy recommendations. This part includes three sub-parts: research conclusions, policy recommendations and further research directions.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.4;F299.233.4

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