税收征管规范化与企业盈余管理--基于税务行政处罚裁量基准的准自然实验  

Standardization of Tax Collection and Management and Enterprise Earnings Management--Quasi Natural Experiments Based on Tax Administrative Penalty Discretion Benchmark

作　　者：刘秋平[1] 吴愉正 LIU Qiuping;WU Yuzheng(School of Accountancy,Anhui University of Finance and Economics,Bengbu Anhui 233000,China)

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233000

出　　处：《盐城工学院学报（社会科学版）》2024年第2期46-52,共7页Journal of Yancheng Institute of Technology（Social Science Edition）

摘　　要：以2013—2022十年里我国A股上市公司数据为样本探究税收征管规范化与企业盈余管理之间的关系。研究结果表明,各地税务行政处罚裁量基准的实施显著降低了企业的盈余管理水平,并且进一步发现该现象在非国有产权性质和内部控制薄弱的企业中更为明显。This article uses data from A-share listed companies in China from 2013 to 2022 as a sample to explore the relationship between the standardization of tax collection and management and corporate earnings management.The research results indicate that the implementation of tax administrative penalty discretion standards in various regions significantly reduces the level of earnings management in enterprises,and further finds that this phenomenon is more pronounced in enterprises with non-state-owned property rights and weak internal controls.

关 键 词：税收征管 盈余管理 税务行政处罚裁量基准 准自然实验 多时点双重差分法 

分 类 号：F810.422[经济管理—财政学]