税收征管与审计费用——来自“金税三期”的准自然实验证据  

Tax Administration and Audit Fees--Evidence from the quasi-natural experiment of the“Third Phase of Golden Tax Project”

作　　者：郑建明[1] 孙诗璐 Zheng Jianming;Sun Shilu

机构地区：[1]对外经济贸易大学国际商学院,100029 [2]北京化工大学经济管理学院,100029

出　　处：《审计研究》2021年第4期43-52,共10页Auditing Research

基　　金：国家社会科学基金重大项目(项目批准号:19ZDA101、17AZD010);财政部全国会计领军(后备)人才培养项目的资助。

摘　　要：税务机关与会计师事务所作为上市公司重要的外部监管力量,它们之间的行为可能具有一定的互补性。以2009-2015年A股上市公司为样本,以“金税三期”试点作为准自然实验,采用双重差分方法,考察了加强税收征管对审计费用的影响,研究结果显示,“金税三期”上线显著降低了审计费用。进一步分析发现,上述效应在非国有企业、经国内“十大”事务所审计企业以及制度环境较差地区企业中更为显著;机制检验结果显示,“金税三期”上线显著降低了代理成本和财务重述的可能性,进而降低了相应的审计风险和审计费用。本文丰富了税收征管和审计费用的相关文献,为新兴市场中税收征管经济后果提供了经验证据,为上市公司、审计师以及监管部门全面理解税收征管具有借鉴意义。Tax authorities and accounting firms are important external oversight forces for enterprises,and their behaviors may be complementary to a certain extent.Based on data from A-share listed enterprises from 2009 to 2015,this paper uses the Third Stage pilot of Golden Tax Project as a quasi-natural experiment and explores the impact of tax administration on audit fees.The results show that the Third Stage of Golden Tax Project decreases audit fees.Further research shows that the above relationship is more significant in private enterprises,enterprises audited by the top 10 domestic firms and enterprises in regions with poor institutional environment.The mechanism test results show that the Third Stage of Golden Tax Project reduces the audit risk and audit fees of auditors by reducing agency costs and the possibility of financial restatement.This paper enriches the relevant literature on tax administration and audit fees,and provides empirical evidence for economic consequences of tax administration in emerging markets.It provides reference for listed companies,auditors and regulators to fully understand tax administration.

关 键 词：金税三期 税收征管 审计费用 

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