会计—应税收益差异与盈余管理的相关性研究

发布时间：2018-04-01 22:32

本文选题：会计—应税损益差异　切入点：盈余管理　出处：《东北林业大学》2012年硕士论文

【摘要】：会计—应税收益差异又称为会计—应税损益差异,学术界主流认为其形成因素,主要有：相关制度因素、企业盈余管理因素、企业避税因素。会计税前收益是根据会计准则应用会计方法核算出来的企业收益,而应税收益也就是应纳税所得额是根据税法硬性规定计算出来的。我国经过多次会计准则的改革,逐渐向国际趋同,这势必会造成会计和税收相分离。然而我国—直采用会计和税收适度分离的政策,所以—些企业出现的会计和税收过度分离的现象有其它的原因。本文认为盈余管理是重要的因素。因为,当上市公司出于某种目的,进行调增会计利润的盈余管理时,会考虑到随之而来的所得税成本,根据理性经济人理论企业管理层很可能会利用非应税项目来进行盈余管理,也就是说并不是所有调增会计利润的盈余管理行为都必然导致应税所得额的增加。盈余管理的避税考虑很有可能是影响会计—应税收益差异额大小的重要因素之—。本文对A股上市公司的财务数据进行实证分析,分析过程中运用回归分析的方法分离出：非正常会计—应税收益差异额和操作性应计利润(盈余管理的替代变量),然后对会计—应税收益差异与操作性应计利润作相关性分析,最后考察了企业实际税率在其中的影响。本文通过对以上三者的相关性的分析,研究发现：上市公司会计—应税收益差异和盈余管理正相关,也就是说盈余管理幅度越大,则企业会计—应税收益差异额也越大。实证分析还发现实际税率越高的上市公司,其通过非应税收益项目来规避所得税的动机越大,这进—步说明,盈余管理的避税考虑是影响会计—应税收益差异额大小的重要因素。
[Abstract]:Accounting-taxable income difference is also known as accounting-taxable profit and loss difference. The mainstream of academia thinks that its forming factors mainly include: related institutional factors, enterprise earnings management factors, Enterprise tax avoidance factors. Pre-tax income is calculated according to accounting standards by applying accounting methods. The taxable income, that is, the amount of taxable income, was calculated according to the rigid provisions of the tax law. After several accounting standards reforms, China gradually converged internationally. This will inevitably lead to the separation of accounting and taxation. However, in our country, the policy of moderately separating accounting and taxation will be adopted. Therefore, there are other reasons for the excessive separation of accounting and taxation in some enterprises. This paper holds that earnings management is an important factor. Taking into account the consequent income tax costs, according to the rational economic man theory, the management of the enterprise is likely to use non-taxable items for earnings management. That is to say, not all earnings management behaviors that increase accounting profits will inevitably lead to the increase of taxable income. The tax avoidance consideration of earnings management is probably one of the important factors that influence the difference between accounting and taxable income. This paper makes an empirical analysis on the financial data of A-share listed companies. In the process of analysis, the method of regression analysis is used to separate out the difference amount of abnormal accounting-taxable income and the operational accrual profit (the alternative variable of earnings management), and then to analyze the correlation between the difference of accounting-taxable income and the operational accrual profit. Finally, the influence of the effective tax rate on the enterprise is investigated. Through the analysis of the above three correlation, it is found that the differences between accounting and taxable income of listed companies are positively related to earnings management, that is, the larger the earnings management, the greater the earnings management. The empirical analysis also found that the higher the effective tax rate, the greater the motivation to avoid income tax through non-taxable income items. The tax avoidance consideration of earnings management is an important factor affecting the difference between accounting and taxable income.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F224

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