企业避税、社会责任承担与公司价值

发布时间：2018-09-10 19:23

【摘要】：本文以我国民营上市公司2008年至2014年的数据为样本,分析了企业避税、社会责任承担与公司价值三者间的关系。研究发现,企业社会责任承担并非纯粹的道德展现,而是作为企业避税的风险对冲机制存在,企业避税配合社会责任承担克服了单纯避税对公司价值提升的非持续性风险和单纯社会责任承担对公司价值提升的滞后性风险,在短期和长期提升公司价值。进一步研究表明,基于信号传递理论,企业在进行避税时会主动承担显性社会责任而规避隐性社会责任的承担,这会在一定程度上损害社会整体绩效。
[Abstract]:Based on the data of private listed companies from 2008 to 2014, this paper analyzes the relationship among corporate tax avoidance, social responsibility and corporate value. It is found that corporate social responsibility is not a pure moral manifestation, but exists as a risk-hedging mechanism for corporate tax avoidance. Corporate tax avoidance combined with social responsibility overcomes the unsustainable risk of pure tax avoidance to the promotion of corporate value and the simple social responsibility to bear the lagging risk of corporate value promotion and promotes the corporate value in the short and long term. Further research shows that, based on signaling theory, enterprises will take the explicit social responsibility and avoid the implicit social responsibility in tax avoidance, which will damage the overall social performance to a certain extent.
【作者单位】：暨南大学管理学院;
【基金】：基地项目论文“广州区域低碳经济研究基地”;“生态补偿导向的环境会计研究”(项目编号:14AZD068);“我国重点生态功能区市场化生态补偿机制研究”(项目编号:15ZDA054)的阶段性研究成果
【分类号】：F270;F275

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