会税改革前后我国上市公司盈余管理所得税成本的比较研究
发布时间：2018-08-14 18:28
【摘要】：会计盈余作为考核企业业绩的重要指标,影响管理层可获得的回报进而影响管理层经营发展企业的积极性。较高的会计盈余向外界传达企业正常经营的信号,有利于企业树立良好的形象,增强投资者的自信心。对于上市公司来说,如果会计盈余指标比较差,则会影响上市公司发行股票、增发配股、保牌、摘牌等经济行为,甚至使公司陷入财务危机,影响公司的生存发展,因此为获得和保持良好的会计盈余指标,企业往往有意识的采用盈余管理手段。管理层利用盈余管理手段调增利润的同时,往往伴随着所得税成本的产生,管理层需要权衡财务报告成本和税收成本的大小,决定是否采用盈余管理手段。2007年会计改革和2008年所得税改革对盈余管理所得税成本产生比较深远的影响。 本文在对国内外有关盈余管理与所得税关系、会税差异与盈余管理关系和制度变革对盈余管理影响的经典文献和相关理论进行回顾和总结的基础上,通过理论分析说明,盈余管理分为向上盈余管理和向下盈余管理,向上盈余管理行为产生所得税成本,会税改革导致会税差异、名义税率发生变化,而会税差异和名义税率与盈余管理所得税成本有着密切的关系,由此得出我国会计改革和所得税改革对盈余管理所得税成本产生影响的假设。然后,本文采用了实证研究方法,以2006年～2008年向上盈余管理的上市公司为研究对象,运用多元回归确定了以盈余管理所得税成本为因变量、以会税差异和税率为自变量的回归模型,检验了会税改革引起的盈余管理所得税成本的变化及影响这一变化的因素。得出如下结论：盈余管理的所得税成本随着会计准则与所得税的实施发生变化,会计改革后,盈余管理所得税成本提高,主要是因为新会计准则扩大了盈余管理的空间,而所得税改革后因税率的普遍降低、会税差异的变大和盈余管理水平的降低而导致盈余管理所得税成本降低；会计改革和所得税改革影响会税差异,会计改革后,会税差异扩大,所得税改革后,会税差异进一步扩大；会税差异与盈余管理所得税成本显著负相关,会税差异越大,盈余管理所得税成本越低,管理层利用会税差异规避盈余管理所得税成本的动机越来越强烈；2008年所得税改革后,名义税率的普遍降低并没有削弱税率与盈余管理所得税成本之间的相互关系。会税改革对盈余管理所得税成本影响还需要扩展样本区间继续研究。
[Abstract]:Accounting earnings, as an important index to assess the performance of enterprises, affect the return that management can obtain and then affect the enthusiasm of management to develop enterprises. The higher accounting surplus conveys the signal of the normal operation of the enterprise to the outside world, which is helpful for the enterprise to set up a good image and enhance the confidence of the investors. For a listed company, if the accounting surplus index is relatively poor, it will affect the economic behavior of the listed company, such as issuing stocks, issuing additional shares, protecting and delisting, and even causing the company to fall into financial crisis and affecting the survival and development of the company. Therefore, in order to obtain and maintain good accounting earnings indicators, enterprises often consciously adopt earnings management means. When management uses earnings management to increase profits, it is often accompanied by the cost of income tax. The management needs to weigh the cost of financial reporting and the cost of tax. The accounting reform in 2007 and the income tax reform in 2008 have a profound impact on the cost of earnings management income tax. On the basis of reviewing and summarizing the classical literature and relevant theories about the relationship between earnings management and income tax, the relationship between tax differences and earnings management, and the influence of institutional changes on earnings management, this paper analyzes and explains the relevant theories through theoretical analysis. Earnings management is divided into upward earnings management and downward earnings management. The behavior of upward earnings management results in income tax costs, tax reform leads to tax differences, and nominal tax rates change. However, there is a close relationship between the income tax cost of earnings management and the difference between the tax rate and the nominal tax rate, which leads to the hypothesis that the accounting reform and income tax reform in China have an impact on the income tax cost of earnings management. Then, this paper adopts the empirical research method, takes the listed companies with upward earnings management from 2006 to 2008 as the research object, uses the multiple regression to determine the income tax cost of earnings management as the dependent variable. Based on the regression model of the difference and the tax rate, the paper tests the change of the cost of earnings management income tax caused by the tax reform and the factors that influence the change. The following conclusions are drawn: the income tax cost of earnings management changes with the implementation of accounting standards and income tax. After accounting reform, the income tax cost of earnings management increases, mainly because the new accounting standards expand the space of earnings management. After the reform of income tax, the cost of income tax of earnings management is reduced because of the reduction of tax rate, the difference of tax and the level of earnings management, and the impact of accounting reform and income tax reform on the difference of tax, after the reform of accounting, After the reform of income tax, the difference of income tax is further enlarged, the difference of income tax is negatively correlated with the cost of earnings management income tax, the greater the difference of income tax is, the lower the cost of income tax of earnings management is. After the reform of income tax in 2008, the general reduction of nominal tax rate did not weaken the relationship between the tax rate and the cost of earnings management income tax. The impact of tax reform on the cost of earnings management income tax needs to be further studied.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224
本文编号：2183732
[Abstract]:Accounting earnings, as an important index to assess the performance of enterprises, affect the return that management can obtain and then affect the enthusiasm of management to develop enterprises. The higher accounting surplus conveys the signal of the normal operation of the enterprise to the outside world, which is helpful for the enterprise to set up a good image and enhance the confidence of the investors. For a listed company, if the accounting surplus index is relatively poor, it will affect the economic behavior of the listed company, such as issuing stocks, issuing additional shares, protecting and delisting, and even causing the company to fall into financial crisis and affecting the survival and development of the company. Therefore, in order to obtain and maintain good accounting earnings indicators, enterprises often consciously adopt earnings management means. When management uses earnings management to increase profits, it is often accompanied by the cost of income tax. The management needs to weigh the cost of financial reporting and the cost of tax. The accounting reform in 2007 and the income tax reform in 2008 have a profound impact on the cost of earnings management income tax. On the basis of reviewing and summarizing the classical literature and relevant theories about the relationship between earnings management and income tax, the relationship between tax differences and earnings management, and the influence of institutional changes on earnings management, this paper analyzes and explains the relevant theories through theoretical analysis. Earnings management is divided into upward earnings management and downward earnings management. The behavior of upward earnings management results in income tax costs, tax reform leads to tax differences, and nominal tax rates change. However, there is a close relationship between the income tax cost of earnings management and the difference between the tax rate and the nominal tax rate, which leads to the hypothesis that the accounting reform and income tax reform in China have an impact on the income tax cost of earnings management. Then, this paper adopts the empirical research method, takes the listed companies with upward earnings management from 2006 to 2008 as the research object, uses the multiple regression to determine the income tax cost of earnings management as the dependent variable. Based on the regression model of the difference and the tax rate, the paper tests the change of the cost of earnings management income tax caused by the tax reform and the factors that influence the change. The following conclusions are drawn: the income tax cost of earnings management changes with the implementation of accounting standards and income tax. After accounting reform, the income tax cost of earnings management increases, mainly because the new accounting standards expand the space of earnings management. After the reform of income tax, the cost of income tax of earnings management is reduced because of the reduction of tax rate, the difference of tax and the level of earnings management, and the impact of accounting reform and income tax reform on the difference of tax, after the reform of accounting, After the reform of income tax, the difference of income tax is further enlarged, the difference of income tax is negatively correlated with the cost of earnings management income tax, the greater the difference of income tax is, the lower the cost of income tax of earnings management is. After the reform of income tax in 2008, the general reduction of nominal tax rate did not weaken the relationship between the tax rate and the cost of earnings management income tax. The impact of tax reform on the cost of earnings management income tax needs to be further studied.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224
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