大数据税收征管与审计质量——基于“金税三期”工程准自然实验  

Big Data Tax Collection and Audit Quality——A Quasi-Natural Experiment Based on“Golden Tax Phase Ⅲ”

作　　者：田峰[1] 马艳艳 杨瑞平 TIAN Feng;MA Yan-yan;YANG Rui-ping(School of Accounting,Shanxi University of Finance and Economics,Taiyuan 030006,China;The Forge Business School,Jinzhong College of Information,Jinzhong 030800,China)

机构地区：[1]山西财经大学会计学院,山西太原030006 [2]晋中信息学院淬炼商学院,山西晋中030800

出　　处：《经济问题》2024年第9期121-128,F0003,共9页On Economic Problems

基　　金：国家社会科学基金项目“审计监督的制度创新研究”(23BKS079);国家社会科学基金青年项目“管理体制改革、数智化赋能与国家审计促进国企高质量发展”(72102132)。

摘　　要：“金税三期”工程在全国范围内实现涉税数据的大集中,对企业审计质量起着重要的影响。以2010—2022年全部A股上市公司为研究样本,基于“金税三期”工程准自然实验,构建双重差分模型,考察大数据税收征管如何影响企业的审计质量,并揭示二者之间的作用机理和在不同环境下的影响效果。研究发现:大数据税收征管有效提高了审计质量。机制检验表明,大数据税收征管通过降低注册会计师的业务风险和审计风险,从而提高审计质量。进一步分析发现,在国有企业和法治环境较好的地区,大数据税收征管提高审计质量的效果更为显著。The“Golden Tax Phase Ⅲ”project nationally realizes tax-related data centralization,which has an important impact on the audit quality of enterprises.The author takes all A-share listed companies from 2010 to 2022 as research samples which are based on the quasi-natural experiment of the“Golden Tax Phase Ⅲ”project.And the author constructs a double difference model to investigate how the big data tax collection and management affects the audit quality of the enterprises and reveals the mechanism and the effect of them in different environ⁃ments in this study.The study shows that big data tax collection effectively improves audit quality.Mechanism tests show that big data tax collection and management improves audit quality by reducing the business risk and audit risk of CPA.Further analysis shows that the effect of big data tax collection on improving audit quality is more significant in state-owned enterprises and in regions with better legalization.

关 键 词：大数据税收征管 审计质量 “金税三期” 

分 类 号：F239.43[经济管理—会计学]