發(fā)布時(shí)間：2019-06-14 02:08

【摘要】：從2007年開(kāi)始,上市公司開(kāi)始使用所得稅會(huì)計(jì)準(zhǔn)則,在這段時(shí)間中,所得稅會(huì)計(jì)準(zhǔn)則對(duì)企業(yè)在生產(chǎn)經(jīng)營(yíng)各方都產(chǎn)生了一定的影響。而在這些影響當(dāng)中,有所得稅會(huì)計(jì)準(zhǔn)則對(duì)企業(yè)利潤(rùn)產(chǎn)生的影響,所得稅會(huì)計(jì)準(zhǔn)則實(shí)施中影響影響企業(yè)的利潤(rùn)平滑的因素�；谶@些問(wèn)題,本課題通過(guò)研究《企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)——所得稅》自發(fā)布實(shí)施以來(lái)所取得的具體效果,立足于所得稅會(huì)計(jì)準(zhǔn)則所產(chǎn)生的影響以及利潤(rùn)平滑所產(chǎn)生的影響,基于理論的角度研究了所得稅會(huì)計(jì)準(zhǔn)則對(duì)利潤(rùn)平滑盈余管理行為所產(chǎn)生的影響,同時(shí)通過(guò)實(shí)證對(duì)理論研究所獲得的結(jié)論進(jìn)行了驗(yàn)證。 首先,分析研究所得稅會(huì)計(jì)準(zhǔn)則和利潤(rùn)平滑的相關(guān)理論,理解企業(yè)所得稅會(huì)計(jì)的涵義、所得稅會(huì)計(jì)準(zhǔn)則的目標(biāo)以及利潤(rùn)平滑的內(nèi)涵,從而從業(yè)務(wù)處理的實(shí)質(zhì)上認(rèn)為所得稅會(huì)計(jì)是財(cái)務(wù)會(huì)計(jì)組成部分,其主要目標(biāo)為“對(duì)企業(yè)的財(cái)務(wù)狀況、企業(yè)的現(xiàn)金流以及企業(yè)的經(jīng)營(yíng)成果進(jìn)行正確反映,對(duì)會(huì)計(jì)準(zhǔn)則與稅法之間存在的區(qū)別進(jìn)行協(xié)調(diào),從而使稅收征管單位所需的信息得以滿足,降低稅收征管單位以及納稅人的納稅調(diào)整成本”。分析了所得稅會(huì)計(jì)準(zhǔn)則的發(fā)展與運(yùn)用實(shí)施,對(duì)我國(guó)在各個(gè)階段出現(xiàn)所得稅會(huì)計(jì)處理方法的對(duì)比,得出在所得稅會(huì)計(jì)處理中資產(chǎn)負(fù)債表債務(wù)法的優(yōu)勢(shì)所在,從而體現(xiàn)資產(chǎn)負(fù)債表債務(wù)法使用的現(xiàn)實(shí)意義。 其次,理論分析企業(yè)如何在利潤(rùn)平滑的角度下通過(guò)所得稅會(huì)計(jì)準(zhǔn)則進(jìn)行利潤(rùn)平滑。當(dāng)企業(yè)通過(guò)所得稅會(huì)計(jì)準(zhǔn)則進(jìn)行利潤(rùn)平滑的時(shí)候,企業(yè)的利潤(rùn)平滑具體會(huì)受到哪些影響因素的影響。通過(guò)稅負(fù)因素、企業(yè)規(guī)模因素、盈利水平因素、債務(wù)契約因素和股權(quán)結(jié)構(gòu)因素的分析,來(lái)提出假設(shè)說(shuō)明各個(gè)因素與利潤(rùn)平滑的正負(fù)關(guān)系。 最后,當(dāng)企業(yè)通過(guò)計(jì)提和轉(zhuǎn)回遞延所得稅資產(chǎn)(負(fù)債),從而使得企業(yè)的利潤(rùn)產(chǎn)生變動(dòng),從而使企業(yè)實(shí)現(xiàn)了在對(duì)利潤(rùn)進(jìn)行處理的情況下實(shí)施利潤(rùn)平滑。實(shí)證研究表明,遞延所得稅費(fèi)是進(jìn)行利潤(rùn)平滑的一種有效措施,也就是對(duì)于上市企業(yè)的利潤(rùn)平滑行為,通過(guò)資產(chǎn)負(fù)債表債務(wù)法可以發(fā)揮明顯的增量作用。另外,分析研究了影響利潤(rùn)平滑的主要因素,結(jié)果表明以下因素對(duì)企業(yè)利用遞延所得稅實(shí)施收益平滑具有重要的驅(qū)動(dòng)作用,即企業(yè)盈利情況、企業(yè)所得稅費(fèi)、企業(yè)資產(chǎn)負(fù)債率以及企業(yè)股權(quán)集中度等。
[Abstract]:Since 2007, listed companies began to use income tax accounting standards, in this period of time, income tax accounting standards have had a certain impact on all parties to the production and operation of enterprises. Among these effects, there are the effects of income tax accounting standards on enterprise profits, and the factors that affect the smooth profits of enterprises in the implementation of income tax accounting standards. Based on these problems, this paper studies the concrete effect of Enterprise Accounting Standard No. 18-income tax since its promulgation and implementation, based on the influence of income tax accounting standards and the influence of profit smoothing, and studies the influence of income tax accounting standards on profit smoothing earnings management behavior from a theoretical point of view. At the same time, the conclusions of the theoretical research are verified by empirical evidence. First of all, this paper analyzes and studies the relevant theories of income tax accounting standards and profit smoothing, understands the meaning of enterprise income tax accounting, the goal of income tax accounting standards and the connotation of profit smoothing, and thus holds that income tax accounting is an integral part of financial accounting from the essence of business processing, and its main goal is to "correctly reflect the financial situation of the enterprise, the cash flow of the enterprise and the operating results of the enterprise. The differences between accounting standards and tax law are coordinated, so that the information needed by tax collection and management units can be satisfied and the cost of tax adjustment for tax collection and management units and taxpayers can be reduced. This paper analyzes on the development and application of income tax accounting standards, compares the income tax accounting treatment methods in each stage of our country, and obtains the advantages of the balance sheet debt method in the income tax accounting treatment, thus reflecting the practical significance of the use of the balance sheet debt method. Secondly, it theoretically analyzes how to smooth profits through income tax accounting standards from the point of view of profit smoothing. When the enterprise carries on the profit smoothing through the income tax accounting standard, what kind of influence factor will affect the enterprise's profit smoothing. Through the analysis of tax burden factor, enterprise scale factor, profit level factor, debt contract factor and equity structure factor, this paper puts forward the hypothesis to explain the positive and negative relationship between each factor and profit smoothness. Finally, when the enterprise proposes and transfers the deferred income tax assets (liabilities), so that the profit of the enterprise changes, so that the enterprise realizes the profit smoothing under the condition of dealing with the profit. The empirical study shows that deferred income tax and fee is an effective measure to smooth profits, that is, for the profit smoothing behavior of listed enterprises, the balance sheet debt method can play an obvious incremental role. In addition, the main factors affecting profit smoothing are analyzed and studied. The results show that the following factors play an important role in driving the enterprise to implement income smoothing by using deferred income tax, that is, enterprise profit, enterprise income tax and fee, enterprise asset-liability ratio and enterprise equity concentration, and so on.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F233;F812.42

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