所得税递延税项、盈余管理手段与行为  

Study on Deferred Income Tax and Earnings Management and Its Economic Consequences

作　　者：孙伟 SUN Wei(School of Public Finance&Taxation,Guangdong University of Finance&Economics,Guangzhou 510320,China)

机构地区：[1]广东财经大学财政税务学院,广州510320

出　　处：《哈尔滨工业大学学报（社会科学版）》2020年第5期136-145,共10页Journal of Harbin Institute of Technology(Social Sciences Edition)

基　　金：广东地方公共财政研究中心课题项目“粤港澳大湾区企业所得税协调研究”(20190001);广东省科技厅科技创新战略专项资金软科学项目“广东省战略性新兴产业协同创新的税收激励政策研究”(2020A1010020044)。

摘　　要：应计制下递延税款的存在会影响会计盈余的真实性。在会税分离的模式下,利用会税可抵扣暂时性差异产生的递延所得税资产项目进行盈余管理的企业日渐增多。通过对现有文献的梳理,提出了暂时性BTDs与应计盈余管理、永久性BTDs与真实盈余管理之间的关系假设,并以2011—2015年上市公司的数据作为研究样本,实证检验BTDs对盈余管理的识别作用。研究发现:BTDs能够识别公司管理层的盈余管理行为,暂时性会计差异与应计盈余之间成正相关关系,永久性BTDs与真实盈余成负相关关系。The existence of deferred tax under accrual system will affect the authenticity of accounting earnings.Under the mode of tax separation,more and more enterprises are making use of deferred income tax asset items generated by temporary tax deductible differences for earnings management.Hackling the research results,this paper puts forward the hypothesis of the relationship between temporary BTDs and accrual earnings management,as well as that between permanent BTDs and real earnings management.Based on the data of listed companies from 2011 to 2015,the paper empirically tests the recognition effect of BTDs on earnings management.The research arrived at a conclusion that BTDs can identify the earnings management behavior of a company,and that there is a possible correlation between temporary accounting differences and accrued earnings,and a negative correlation between permanent BTDs and real earnings.

关 键 词：递延税款 盈余管理 企业所得税 避税行为 

分 类 号：F812.2[经济管理—财政学]