税收规避、内部控制与会计欺诈  

Tax Avoidance,Internal Control and Accounting Fraud

作　　者：张新民[1] 葛超 杨道广[1] 刘念[1] XINMIN ZHANG;CHAO GE;DAOGUANG YANG;NIAN LIU

机构地区：[1]对外经济贸易大学国际商学院 [2]深圳职业技术学院经济学院

出　　处：《中国会计评论》2021年第1期107-130,共24页China Accounting Review

基　　金：国家自然科学基金重大项目“互联网时代的公司财务行为研究”(71790604);国家自然科学基金重点项目“审计机构治理机制与审计质量研究”(71932003);国家自然科学青年基金项目“内部控制、风险承担及其经济后果:基于差异化目标导向视角的研究”(71702030);国家自然科学青年基金项目“上市公司股东大会的治理效果——基于收购视角的研究”(71902026)的中期成果之一。

摘　　要：税收规避和财务报告是上市公司面临的两项重要决策,税收规避激进程度和财务报告激进程度是否存在相关关系?现有研究对此尚存在激烈争论,且鲜有研究探讨内部控制在此关系中的作用。本文以2007—2015年A股上市公司为样本,对此进行了实证检验。研究发现:首先,税收规避激进程度和会计欺诈存在负相关关系;其次,高质量的内部控制能够削弱税收规避和会计欺诈之间的关系。进一步检验发现,税收规避和会计欺诈负相关的原因是上市公司为掩饰会计欺诈行为而降低税收规避程度。综上表明,在税收规避和会计欺诈两者间,前者服务于后者;高质量的内部控制是有效制约中国上市公司隐瞒会计欺诈的制度工具。Tax avoidance and financial reporting arc two important decisions that listed companies face.Is there a correlation between the degree of tax avoidance aggressiveness and the degree of financial reporting aggressiveness?There arc competing arguments and mixed prior evidence on whether companies that arc aggressive in their financial reporting exhibit more tax aggressiveness,and few studies have explored the role of internal control in this relationship.Based on this,this paper takes companies issuing A shares from 2007 to 2015 as our sample to conduct an empirical test.The results show that:first,there is a negative correlation between the degree of tax avoidance and accounting fraud;second,high-quality internal control weakens the relationship between tax avoidance and accounting fraud.Further examination shows that the negative correlation between tax avoidance and accounting fraud is due to the fact that listed companies decrease tax aggressiveness in order to cover up their accounting fraud.In conclusion,between tax avoidance and accounting fraud,the former serves the latter;whereas high-quality internal control is an effective institutional instrument to restrict listed companies from hiding accounting fraud.

关 键 词：税收规避 内部控制 会计欺诈 

分 类 号：F233[经济管理—会计学] F832.51[经济管理—国民经济] F275