盈余管理、受托责任关系与企业总体税负——基于企业经济资源视角的面板数据分析  

Earnings Management, Accountability Relationship and Enterprise's Total Tax Burden Rate——Panel Data Analysis Based on Enterprise's Economic Recourses

作　　者：孙晓妍[1] 盖地[2] 

机构地区：[1]烟台大学经济管理学院,山东烟台264005 [2]天津财经大学商学院,天津300222

出　　处：《山西财经大学学报》2014年第1期114-124,共11页Journal of Shanxi University of Finance and Economics

基　　金：山东省教育厅高校人文社会科学研究项目"结构性减税政策下我国上市公司税负分析"(J13WG82)

摘　　要：基于企业经济资源的视角,以我国逐步推行结构性减税政策为研究背景,在重述企业总体税负的基础上构建分析框架,以探讨盈余管理、受托责任关系对企业总体税负的影响。基于2001～2010年909组上市公司面板数据的分析显示,应计项目、真实活动的盈余管理显著影响企业总体税负,持有股票期权的管理层(经营权)与任何盈余管理期间的企业总体税负显著负相关,而国有控股(所有权)与单独进行真实活动盈余管理期间的企业总体税负无关。研究证实,盈余管理手段有逐渐从应计项目转向真实活动的趋势,经营权对企业总体税负具有更强的操控性,这为税务部门的税收征管与决策提供了经验支持。This paper develops three analysis frameworks after the restatement of enterprise＇ s total tax burden rate, and describes the effects of earnings management. Based on 909 groups of listed companies＇ panel data from 2001 to 2010, the results show that tax burden rate is significantly influenced by the earnings management of accrued items and real activities, and significantly negative cor- relation exists between managers holding stock options and enterprise＇s total tax burden in any earnings, and tax burden rate is inde- pendent of the state-owned holding in earnings management of only real activities. This research discovers a new trend of earnings management from actual items to real activities, confirmed tax burden rate is strongly controlled by management right.

关 键 词：盈余管理 受托责任关系 结构性减税 企业总体税负 

分 类 号：F233[经济管理—会计学]