稅收籌劃對(duì)企業(yè)盈余管理的影響研究
發(fā)布時(shí)間：2018-11-20 08:29
【摘要】：隨著資本市場(chǎng)的不斷發(fā)展，稅收籌劃與盈余管理已成為企業(yè)財(cái)務(wù)管理活動(dòng)中永恒的課題。在很長(zhǎng)的一段時(shí)間里，國(guó)內(nèi)外學(xué)者對(duì)于稅收籌劃和盈余管理的研究都是獨(dú)立開(kāi)展的，并在各自的領(lǐng)域形成了豐富的研究成果。近年來(lái)，一些學(xué)者開(kāi)始關(guān)注稅收籌劃與盈余管理兩者之間的交叉研究，但他們的研究?jī)H僅將稅收籌劃視為盈余管理的一種手段，而沒(méi)有考慮到稅收籌劃也會(huì)對(duì)盈余管理產(chǎn)生相對(duì)作用，兩者有時(shí)可能因目標(biāo)或動(dòng)機(jī)的不同而產(chǎn)生沖突。通過(guò)梳理國(guó)內(nèi)外的文獻(xiàn)發(fā)現(xiàn)，我國(guó)學(xué)者關(guān)于稅收籌劃對(duì)企業(yè)盈余管理的影響研究大多停留在理論分析階段，實(shí)證研究相當(dāng)匱乏，使得研究結(jié)果缺乏有力的證據(jù)；而國(guó)外學(xué)者關(guān)于兩者之間的研究也處于探索階段，尚未形成完整的研究體系。所以，，本文以此為切入點(diǎn)，重點(diǎn)研究稅收籌劃對(duì)企業(yè)盈余管理程度的影響，以及在不同產(chǎn)權(quán)性質(zhì)下這種影響存在的差異。 企業(yè)的盈余管理決策往往需要在盈余管理收益和盈余管理成本之間進(jìn)行權(quán)衡，而所得稅成本構(gòu)成了盈余管理的一項(xiàng)很重要的成本。因此，企業(yè)的稅收負(fù)擔(dān)尤其是所得稅稅負(fù)，是影響盈余管理以及企業(yè)相關(guān)經(jīng)濟(jì)行為的重要因素，而稅收籌劃是一種能夠影響企業(yè)實(shí)際稅收負(fù)擔(dān)的管理活動(dòng)，從而也會(huì)在一定程度上影響企業(yè)的盈余管理行為。所以，深入地研究?jī)烧咧g的關(guān)系，有助于理解稅收籌劃對(duì)盈余管理產(chǎn)生的經(jīng)濟(jì)后果，為企業(yè)有效地運(yùn)用稅收籌劃和盈余管理實(shí)現(xiàn)企業(yè)追求價(jià)值最大化的目標(biāo)提供一些經(jīng)驗(yàn)證據(jù)。 本文應(yīng)用會(huì)計(jì)學(xué)、管理學(xué)、經(jīng)濟(jì)學(xué)的基礎(chǔ)理論，考察了稅收籌劃對(duì)企業(yè)盈余管理程度的影響。首先，本文從盈余管理的影響因素研究、稅收籌劃的相關(guān)研究、稅收籌劃對(duì)盈余管理的影響研究三個(gè)方面對(duì)國(guó)內(nèi)外的文獻(xiàn)進(jìn)行梳理和評(píng)述；其次，闡述本文所應(yīng)用的契約理論、信息不對(duì)稱(chēng)理論和有效稅收籌劃理論；再次，分析稅收籌劃對(duì)正向盈余管理活動(dòng)和負(fù)向盈余管理活動(dòng)的影響機(jī)理，并進(jìn)一步討論了稅收籌劃對(duì)不同產(chǎn)權(quán)性質(zhì)下企業(yè)的盈余管理程度的影響差異；最后，選取我國(guó)2009-2011年A股上市公司作為研究樣本，采用固定效應(yīng)模型實(shí)證檢驗(yàn)了稅收籌劃的激進(jìn)程度對(duì)企業(yè)盈余管理程度的影響，以及在不同產(chǎn)權(quán)性質(zhì)下這種影響存在的差異。 本文的研究主要得出以下結(jié)論：第一，企業(yè)稅收籌劃的激進(jìn)程度對(duì)不同方向的盈余管理程度產(chǎn)生的影響存在顯著差異；第二，對(duì)于不同產(chǎn)權(quán)性質(zhì)下的企業(yè)，稅收籌劃的激進(jìn)程度對(duì)企業(yè)盈余管理程度的影響顯著不同；第三，除了稅收籌劃這一因素以外，企業(yè)的盈余管理行為還受企業(yè)規(guī)模、財(cái)務(wù)杠桿、盈利能力等因素的影響，而且在不同盈余管理方向下，這些影響因素也有所差異�；谝陨辖Y(jié)論，本文從企業(yè)有效運(yùn)用稅收籌劃和盈余管理以及政府對(duì)兩者的監(jiān)管兩個(gè)方面提出了相關(guān)的政策建議。
[Abstract]:With the development of capital market, tax planning and earnings management have become an eternal subject in enterprise financial management. In a long period of time, the research on tax planning and earnings management has been carried out independently, and rich research results have been formed in their respective fields. In recent years, some scholars have begun to pay attention to the cross-study between tax planning and earnings management, but their research only regards tax planning as a means of earnings management. However, tax planning may have a relative effect on earnings management, and the two may conflict with each other because of the difference of objectives or motives. Through combing the literature at home and abroad, it is found that most of the researches on the impact of tax planning on the earnings management of enterprises stay at the stage of theoretical analysis, and the empirical research is rather scarce, which makes the research results lack of strong evidence; Foreign scholars on the research between the two are also in the exploration stage, has not yet formed a complete research system. Therefore, this paper focuses on the impact of tax planning on the degree of earnings management and the differences under different property rights. Enterprise earnings management decision often needs to balance earnings management income and earnings management costs, and income tax costs constitute a very important cost of earnings management. Therefore, the tax burden of enterprises, especially the income tax burden, is an important factor affecting earnings management and related economic behavior of enterprises, and tax planning is a kind of management activity that can affect the actual tax burden of enterprises. Thus, the earnings management behavior of enterprises will be affected to a certain extent. Therefore, in-depth study of the relationship between the two is helpful to understand the economic consequences of tax planning on earnings management. It provides some empirical evidence for enterprises to effectively use tax planning and earnings management to achieve the goal of maximizing the value of enterprises. Based on the basic theories of accounting, management and economics, this paper investigates the influence of tax planning on the degree of earnings management. First of all, this paper reviews the domestic and foreign literature from three aspects: the study of the influencing factors of earnings management, the related research of tax planning, and the study of the impact of tax planning on earnings management. Secondly, the contract theory, information asymmetry theory and effective tax planning theory used in this paper are expounded. Thirdly, it analyzes the influence mechanism of tax planning on positive earnings management and negative earnings management, and further discusses the influence of tax planning on earnings management degree of enterprises with different property rights. Finally, we select the A-share listed companies from 2009-2011 as the research sample, and use the fixed effect model to test the impact of the radical degree of tax planning on the earnings management. And under the different property right nature this kind of influence exists difference. The main conclusions of this study are as follows: first, there are significant differences in the impact of the degree of enterprise tax planning on earnings management in different directions; Second, for enterprises with different property rights, the radical degree of tax planning has a significant impact on the degree of earnings management. Third, in addition to the tax planning factor, the earnings management behavior is also affected by the size of the enterprise, financial leverage, profitability and other factors, and in different earnings management direction, these factors are also different. Based on the above conclusions, this paper puts forward some relevant policy suggestions from two aspects: the effective use of tax planning and earnings management by enterprises and the supervision of the two by the government.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275;F812.42
本文編號(hào)：2344399
[Abstract]:With the development of capital market, tax planning and earnings management have become an eternal subject in enterprise financial management. In a long period of time, the research on tax planning and earnings management has been carried out independently, and rich research results have been formed in their respective fields. In recent years, some scholars have begun to pay attention to the cross-study between tax planning and earnings management, but their research only regards tax planning as a means of earnings management. However, tax planning may have a relative effect on earnings management, and the two may conflict with each other because of the difference of objectives or motives. Through combing the literature at home and abroad, it is found that most of the researches on the impact of tax planning on the earnings management of enterprises stay at the stage of theoretical analysis, and the empirical research is rather scarce, which makes the research results lack of strong evidence; Foreign scholars on the research between the two are also in the exploration stage, has not yet formed a complete research system. Therefore, this paper focuses on the impact of tax planning on the degree of earnings management and the differences under different property rights. Enterprise earnings management decision often needs to balance earnings management income and earnings management costs, and income tax costs constitute a very important cost of earnings management. Therefore, the tax burden of enterprises, especially the income tax burden, is an important factor affecting earnings management and related economic behavior of enterprises, and tax planning is a kind of management activity that can affect the actual tax burden of enterprises. Thus, the earnings management behavior of enterprises will be affected to a certain extent. Therefore, in-depth study of the relationship between the two is helpful to understand the economic consequences of tax planning on earnings management. It provides some empirical evidence for enterprises to effectively use tax planning and earnings management to achieve the goal of maximizing the value of enterprises. Based on the basic theories of accounting, management and economics, this paper investigates the influence of tax planning on the degree of earnings management. First of all, this paper reviews the domestic and foreign literature from three aspects: the study of the influencing factors of earnings management, the related research of tax planning, and the study of the impact of tax planning on earnings management. Secondly, the contract theory, information asymmetry theory and effective tax planning theory used in this paper are expounded. Thirdly, it analyzes the influence mechanism of tax planning on positive earnings management and negative earnings management, and further discusses the influence of tax planning on earnings management degree of enterprises with different property rights. Finally, we select the A-share listed companies from 2009-2011 as the research sample, and use the fixed effect model to test the impact of the radical degree of tax planning on the earnings management. And under the different property right nature this kind of influence exists difference. The main conclusions of this study are as follows: first, there are significant differences in the impact of the degree of enterprise tax planning on earnings management in different directions; Second, for enterprises with different property rights, the radical degree of tax planning has a significant impact on the degree of earnings management. Third, in addition to the tax planning factor, the earnings management behavior is also affected by the size of the enterprise, financial leverage, profitability and other factors, and in different earnings management direction, these factors are also different. Based on the above conclusions, this paper puts forward some relevant policy suggestions from two aspects: the effective use of tax planning and earnings management by enterprises and the supervision of the two by the government.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275;F812.42
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