盈余管理与税费负担——基于会计差错更正数据的分析  

Earnings Management and Tax Burden——Based on the Analysis of Accounting Error Correction Data

作　　者：田培源[1] 崔学刚[2] 李欣忆[2] 

机构地区：[1]中国人民大学,北京100872 [2]北京工商大学商学院,北京100048

出　　处：《北京工商大学学报（社会科学版）》2010年第5期78-85,共8页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家社科基金项目"会计信息质量与投资者保护效果研究"(08CJY008);北京市社科规划重点项目"首都流通企业价值链管理创新"(08AbjG215);国家留学基金项目的支持

摘　　要：基于中国的市场特征与制度特征,利用会计差错更正数据,考察了盈余管理与税费负担之间的关系。研究发现,我国上市公司盈余管理的基本目标是虚增盈余,但大部分虚增盈余的公司并没有对此承担额外的税费,相反却虚减了纳税申报,公司会计行为缺乏必要的税收约束;公司几乎不可能为了降低税收来进行虚减盈余的盈余管理,相反,虚假降低税负有可能沦为虚增盈余的手段。这种现象揭示通过税会差异分析,可以有效探测公司盈余管理行为,评价会计信息质量,促进公司足额申报税费,从而为资本市场监管者、投资者、注册会计师以及税务部门决策提供基本考察工具。Based on the features of Chinese market and Chinese institution,this paper makes a study on the relationship between earnings management and tax burden by using the account error correction data.As revealed in the study,the fundamental goal for earnings management in the listed companies is to allegedly inflate earnings,but a majority of such companies pay no extra taxes and instead,they decrease the tax declaration.Little tax restrictions have been attached to the corporate accounting behaviors and it is unlikely for companies to have the earnings management just for tax reduction through alleged decrease in earnings.On the contrary,the alleged decrease in tax burden may be the means to inflate earnings.The phenomena reveal that the analysis of book-tax differences can explore the earnings management effectively,appraise the quality of accounting information,and urge the companies to make tax declaration according to actual amount,which thereby provides a basic investigating tool for supervisors,investors,CPA and tax authority in decision-making.

关 键 词：盈余管理 税费负担 会计差错更正 税会差异 

分 类 号：F234.4[经济管理—会计学]