会计—税收差异及其制度因素分析——来自中国上市公司的经验证据  

An Analysis on the Book Tax Differences and Its Institutional Factors——Empirical Evidence from Listed Companies in China

作　　者：戴德明[1] 姚淑瑜[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《财经研究》2006年第5期48-59,共12页Journal of Finance and Economics

基　　金：国家社会科学基金项目(02BJY024);教育部人文社科规划项目(01JA790041)

摘　　要：近年来,财政部和国家税务总局积极采取措施以实现会计制度与税收法规的协调。文章的研究目的在于分析会计—税收差异①的制度层面原因,以及已有协调措施的实施效果,从而为会计制度制定机构与税务机关之间的协作提供经验证据。The Ministry of Finance and State Administration of Taxation have been taking active actions to coordinate the accounting system and tax regulations This paper intendes to analyze the institutional factors of booktax difference, and the effect of the effort for conformity accounting system and tax provisions, and thereby provides empirical evidence for the cooperation among supervising institutions.

关 键 词：会计—税收差异 制度因素 实证研究 

分 类 号：F230[经济管理—会计学] F810.422[经济管理—国民经济]