本文選題：稅收征管　切入點(diǎn)：會(huì)計(jì)穩(wěn)健性　出處：《浙江工商大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：為了貫徹落實(shí)建立健全社會(huì)信用體系的政策,各地紛紛開(kāi)展"銀稅互動(dòng)"助力解決企業(yè)融資難、融資貴的活動(dòng),銀行與征管部門(mén)之間已對(duì)區(qū)域內(nèi)企業(yè)納稅信用的評(píng)價(jià)結(jié)果進(jìn)行共享,并且銀行將會(huì)據(jù)此為納稅信用良好的企業(yè)提供成本更低的債務(wù)資金。由此可見(jiàn),稅收征管作為影響企業(yè)經(jīng)濟(jì)活動(dòng)的重要外部因素,在督促企業(yè)積極履行納稅義務(wù)、影響企業(yè)融資決策中所發(fā)揮的作用越來(lái)越不容小覷。會(huì)計(jì)穩(wěn)健性對(duì)會(huì)計(jì)理論的發(fā)展及企業(yè)多方面的經(jīng)濟(jì)活動(dòng)特別是債務(wù)融資方面具有較為深遠(yuǎn)的影響,而外部的稅收征管亦會(huì)對(duì)企業(yè)內(nèi)部的會(huì)計(jì)穩(wěn)健性提出不同程度的要求。因此,本文結(jié)合了企業(yè)內(nèi)、外部的兩個(gè)方面,對(duì)稅收征管、會(huì)計(jì)穩(wěn)健性是如何對(duì)企業(yè)的債務(wù)融資成本產(chǎn)生影響進(jìn)行研究。為此,本文基于信息不對(duì)稱理論、委托代理理論、現(xiàn)代契約理論和法規(guī)基礎(chǔ),以2010至2014年中國(guó)滬深兩市A股上市公司為研究樣本,運(yùn)用實(shí)證分析的方法,研究稅收征管、會(huì)計(jì)穩(wěn)健性對(duì)企業(yè)債務(wù)融資成本的交互影響,并基于產(chǎn)權(quán)性質(zhì)、是否受到產(chǎn)業(yè)政策支持等企業(yè)自身特征,對(duì)稅收征管、會(huì)計(jì)穩(wěn)健性與債務(wù)成本之間的關(guān)系在何類(lèi)企業(yè)中表現(xiàn)得更為突出,做出了進(jìn)一步的分析,并得出了以下結(jié)論:(1)稅收征管與企業(yè)債務(wù)融資成本之間存在顯著負(fù)相關(guān)關(guān)系;(2)會(huì)計(jì)穩(wěn)健性與企業(yè)債務(wù)融資成本之間存在顯著負(fù)相關(guān)關(guān)系;(3)在稅收征管強(qiáng)度較大的區(qū)域,會(huì)計(jì)穩(wěn)健性與企業(yè)債務(wù)融資成本之間的負(fù)相關(guān)關(guān)系更顯著;(4)在稅收征管強(qiáng)度較大的區(qū)域,民營(yíng)企業(yè)的會(huì)計(jì)穩(wěn)健性與企業(yè)債務(wù)融資成本之間的負(fù)相關(guān)關(guān)系比國(guó)有企業(yè)更為顯著;(5)在稅收征管強(qiáng)度較大的區(qū)域,不受產(chǎn)業(yè)政策支持的企業(yè)會(huì)計(jì)穩(wěn)健性與企業(yè)債務(wù)融資成本之間的負(fù)相關(guān)關(guān)系更顯著,并且上述關(guān)系在不受產(chǎn)業(yè)政策支持的民營(yíng)企業(yè)中表現(xiàn)得尤為突出。最后,對(duì)上述研究結(jié)論進(jìn)行總結(jié),并根據(jù)結(jié)論提出了相關(guān)建議。
[Abstract]:In order to implement the policy of establishing and improving the social credit system, various localities have launched "silver tax interaction" to help solve the financing difficulties and expensive activities of enterprises. The results of the assessment of the tax credit of enterprises in the region have been shared between the banks and the levy authorities, and the banks will provide lower cost debt funds for enterprises with good tax credit. As an important external factor affecting enterprises' economic activities, tax collection and management are urging enterprises to actively fulfill their tax obligations. The influence of accounting conservatism on the development of accounting theory and various aspects of economic activities, especially debt financing, is more and more important. The external tax collection and management will also put forward different demands on the accounting conservatism within the enterprise. Therefore, this paper combines the internal and external aspects of the tax collection and management, Accounting conservatism is how to influence the debt financing cost of enterprises. Therefore, this paper is based on information asymmetry theory, principal-agent theory, modern contract theory and the basis of laws and regulations. Taking the A-share listed companies of Shanghai and Shenzhen stock markets in China from 2010 to 2014 as the research samples, using the method of empirical analysis, this paper studies the interactive influence of tax collection and accounting conservatism on the corporate debt financing cost, and based on the property right nature. Whether or not the enterprises are supported by industrial policies, the relationship between tax collection and management, accounting conservatism and debt cost is more prominent in the enterprises, and further analysis is made on the relationship between tax collection and management, accounting conservatism and debt costs. The conclusions are as follows: (1) there is a significant negative correlation between tax collection and corporate debt financing cost. 2) there is a significant negative correlation between accounting conservatism and corporate debt financing cost. (3) in the region with higher tax collection and management intensity, there is a significant negative correlation between accounting conservatism and corporate debt financing cost. The negative correlation between accounting conservatism and corporate debt financing cost is more significant. The negative correlation between accounting conservatism and debt financing cost of private enterprises is more significant than that of state-owned enterprises. The negative correlation between accounting conservatism and corporate debt financing cost is more significant, especially among private enterprises that are not supported by industrial policy. Finally, The conclusions are summarized and the relevant suggestions are put forward.
【學(xué)位授予單位】：浙江工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F275;F832.51;F812.42

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