政府税收管理信息化对企业损益分类操纵的影响  

The Impact of Government Tax Administration Informatization on Corporate Classification Shifting Between Recurring and Nonrecurring Items

作　　者：赵乐 王琨[2] 刘志远[1] Zhao Le

机构地区：[1]南开大学商学院,300071 [2]清华大学经济管理学院,100084

出　　处：《会计研究》2024年第5期34-47,共14页Accounting Research

基　　金：天津市哲学社会科学规划研究项目(TJGLQN23-005);清华大学自主科研计划(2021THZWJC23)的资助。

摘　　要：在数字经济时代,政府通过信息技术优化监督管理会对微观层面的企业行为产生重要影响。本文通过金税三期系统在不同省市分阶段上线,度量政府税收管理的信息化程度,并探讨其对企业利润操纵行为的影响。研究发现金税三期上线后,企业更多地通过损益分类操纵来提升核心业绩,具体表现为企业扣除非经常性损益后的异常净利润与营业外支出的正相关关系显著增强。机制检验表明,税收管理信息化对损益分类操纵的加剧作用主要体现在避税程度较高的企业中,说明税收管理信息化通过打击避税、增加稽查风险进而影响企业损益分类操纵行为。截面分析表明,当企业所在省市征管力度较强、操纵动机较大或外部审计质量较低时,税收管理信息化加剧损益分类操纵行为。本文的研究为全面探究税收管理信息化的经济后果以及企业盈余操纵方式选择提供经验证据,对政府部门和资本市场理解和监督企业盈余管理行为有一定的启示意义。In the era of digital economy,the government's supervision and administration through digitization and informatization technology can have a significant impact on corporate behavior at the micro level.In this paper,we measure the degree of informatization of government tax administration through the gradual launch of the Golden Tax Project Ⅲ system in various provinces,and find that the new system prompts enterprises to enhance their core performance through classification shifting,which is manifested by the positive correlation between the abnormal earnings after excluding extraordinary items and non-operating expenditures significantly increases after the launch of the new tax system.The mechanism tests show that the effect of tax administration informatization on classification shifting is mainly concentrated in enterprises with aggressive tax avoidance,indicating that tax administration informatization influences classification shifting by combating tax avoidance and increasing tax audit risk.The results of cross-sectional analysis show that when enterprises are located in provinces with stronger tax enforcement,with stronger manipulation motives,or lower auditing quality,tax administration informatization exacerbates classification shifting more prominently.The research provides empirical evidence for a comprehensive exploration of the economic consequences of tax administration informatization and corporate earnings manipulation behavior,which is helpful for government departments and the capital market to understand and monitor corporate earnings management behavior.

关 键 词：税收管理信息化 非经常性损益 损益分类操纵 盈余管理 金税三期 

分 类 号：F812.42[经济管理—财政学] F275