会计政策选择与企业税务筹划的实证分析  

An Empirical Analysis of the Accounting Policy Option and Tax Planning

作　　者：方东霖[1] 陈华[2] 

机构地区：[1]杭州电子科技大学会计学院,浙江杭州310018 [2]浙江工商大学经济学院,浙江杭州310018

出　　处：《湖南商学院学报》2015年第6期64-69,共6页Journal of Hunan Business College

基　　金：杭州电子科技大学工商管理会计学申博培育学科项目阶段性成果

摘　　要：理论上会计政策选择与企业税务筹划之间的存在相关性关系。本文选取实际所得税税负ETR作为应变量、资产减值准备额、固定资产折旧额和存货计价方法作为自变量,采用2013年上海证券交易所全部A股上市公司数据并进行相关处理后作为样本数据,进行了相关系数分析和回归分析,得出实证结论。接下来还对这些实证分析结论做进一步的拓展分析,并指出其局限性。The correlation relationship exits between the tax planning and the accounting policy option. In this paper, we select the actual income tax burden ETR as the dependent variable, the amount of impairment of assets, depreciation of fixed assets and inventory valuation method as the independent variable, adopt the data of Shanghai Stock Exchange all A-share listed companies in 2013 by some associated processing as the sample data, conduct a correlation analysis and regression analysis and draw a conclusion in the end. Then we take some further expansion analysis for these conclusions and point out its limitations.

关 键 词：会计政策选择 税务筹划程度 相关性 

分 类 号：F275[经济管理—企业管理]