学者型CEO能否抑制企业税收规避  

Can Scholar-type CEOs Curb Corporate Tax Avoidance

作　　者：文雯 张晓亮 宋建波[2] WEN Wen;ZHANG Xiao-liang;SONG Jian-bo(International Business School,Beijing Foreign Studies University,Beijing 100089;Business School,Renmin University of China,Beijing 100872,China)

机构地区：[1]北京外国语大学国际商学院,北京100089 [2]中国人民大学商学院,北京100872

出　　处：《山西财经大学学报》2019年第6期110-124,共15页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金项目(71472165);国家社会科学基金项目(18BJY017);财政部会计名家培养工程(2017);中央高校基本科研业务费专项资金资助项目(2018QD012、2019JT004);北京外国语大学一流学科建设项目(YY19ZZB006)

摘　　要：利用2001-2016年的沪深A股上市公司样本数据,实证检验了学者型CEO对企业税收规避的影响。研究发现:学者型CEO显著抑制了企业税收规避;相比于国有企业,学者型CEO对企业税收规避的影响在民营企业中更为突出;高层次的CEO学术经历对企业税收规避的抑制作用更为显著。作用机理检验表明,CEO学术经历主要通过增强CEO的社会责任感和风险规避心态,抑制了企业的税收规避行为。Using the sample of A-share listed companies in Shanghai and Shenzhen from 2001 to 2016,this paper empirically tested the effect of scholar-type CEOs on corporate tax avoidance. Our results reveal that scholar-type CEOs have significantly curbed corporate tax avoidance,which is more pronounced in private companies rather than that in state-owned companies. And a higher level of academic experiences may have a stronger impact. The test on influencin mechanism show that,academic experiences of CEOs affect enterprise tax avoidance mainly through the enhancement of CEO’s sense of social responsibility and risk avoidance.

关 键 词：学术经历 税收规避 产权性质 社会责任感 风险承担意识 

分 类 号：F270[经济管理—企业管理]