税收征管信息化可以提高企业内部控制质量吗?  

Can Informatization of Tax Enforcement Improve Internal Control Quality?

作　　者：杨旭东 彭晨宸 沈彦杰 Yang Xudong;Peng Chenchen;Shen Yanjie

机构地区：[1]贵州商学院会计学院,550000 [2]南方电网能源发展研究院企业管理研究所,510530 [3]上海财经大学会计学院,200433

出　　处：《审计研究》2023年第6期149-160,共12页Auditing Research

基　　金：湖南省社科评审委课题(项目批准号:XSP21YBZ072)的资助。

摘　　要：信息技术升级提高了税务机关的征税能力,加大了企业的涉税风险。本文利用“金税三期”的分期推广作为准自然实验,研究税收征管信息化对企业内部控制的影响。研究发现,税收征管信息化有助于提高企业的内部控制质量。当产权性质为国有以及聘请的审计师为国际“四大”时,税收征管对内部控制质量的提高作用更明显。在作用渠道检验中发现,税收征管信息化提高了审计委员会的独立性和活跃性。在经济后果检验中发现,税收征管信息化下的内部控制质量的提高降低了公司被监管处罚的风险,提高了公司业绩。本文的研究为信息技术的推广和内部控制的完善提供了政策启示。The advancement of information technology improves tax authorities’tax collection ability and increases the tax-related risks of enterprises.Our paper uses a quasi-natural experiment on the“Third Phase of Golden Tax Project”to study how the informatization in tax enforcement can influence enterprises’internal control.We find that the informatization of tax enforcement helps to improve the quality of internal control of enterprises.When the property rights are state-owned and the auditors are the international“Big Four”firms,the informatization of tax enforcement has a more obvious effect on improving the quality of internal control.In the channel test,we find that the informatization of tax enforcement has improved the independence and activity of the audit committee.In the economic consequences test,we find that the improvement of internal control quality after the informatization of tax enforcement can effectively reduce the risk of the company being punished by regulatory authorities and help improve the company’s performance.The paper provides policy implications for the promotion of information technology and the improvement of internal control.

关 键 词：信息技术 税收征管 内部控制 审计委员会 

分 类 号：F275[经济管理—企业管理] F812.42[经济管理—国民经济]