国税视角下的A市房地产企业会计信息失真的治理研究

发布时间：2018-01-21 09:29

本文关键词： 国税视角房地产企业会计信息失真治理对策　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：在现代经济社会中，房地产业在国民经济中的地位和作用十分突出，房地产业既是国民经济的基础性和先导性产业，也是支柱性产业。最近几年，房地产行业在我国取得了蓬勃地发展，然而房地产企业的会计信息质量却与其行业的发展不相称。A市的房地产企业也存在着类似的严重会计信息失真问题，如隐瞒收入，虚列成本费用，人为调节利润，，偷税漏税等现象，A市国税部门主要稽查的是房地产企业的所得税。因此，本文通过大量的数据收集、对比、分析，基于国税视角研究A市的房地产企业会计信量和管理水平都有现实意义。本文从国税视角下的房地产企业会计信息失真角度出发，分析了研究国税视角下的A市房地产企业会计信息失真的背景和意义，在总结国内外的研究现状和经验的基础上分析了研究房地产行业会计信息失真的相关理论；重点讨论了A市目前房地产企业的现状，从收入方面的失真、成本方面的失真、费用方面的失真、所得税方面的失真四个方面分析A市房地产企业存在的问题；并从会计从业人员综合素质差、企业内部控制不足、税务监督不到位三个方面深入分析了国税视角下的A市房地产企业会计信息失真存在问题的原因；从提高会计从业人员的综合素质、强化企业内部控制、加大税务监督力度三个方面提出了治理A市房地产企业会计信息失真的国税监管对策。
[Abstract]:In the modern economic society, the real estate industry plays an important role in the national economy. The real estate industry is not only the basic and leading industry of the national economy, but also the pillar industry. The real estate industry has made vigorous development in our country. However, the quality of accounting information of real estate enterprises is not commensurate with the development of its industry. The real estate enterprises in A city also have similar serious accounting information distortion problems. Such as concealment of income, false list of cost costs, artificial adjustment of profits, tax evasion and other phenomena A City tax department is the main check of real estate enterprises income tax. Therefore, this paper through a large number of data collection, comparison. It is of practical significance to study the accounting reliability and management level of real estate enterprises in A city from the perspective of state tax. From the angle of accounting information distortion of real estate enterprises from the perspective of state tax, this paper analyzes the background and significance of the study of accounting information distortion of real estate enterprises in A city from the perspective of state tax. On the basis of summing up the current research situation and experience at home and abroad, this paper analyzes the relevant theories of accounting information distortion in real estate industry. This paper mainly discusses the present situation of real estate enterprises in A city, analyzes the problems of real estate enterprises in A city from four aspects: the distortion of income, the distortion of cost, the distortion of expenses and the distortion of income tax. And from the three aspects of poor comprehensive quality of accounting practitioners, insufficient internal control of enterprises and inadequate tax supervision, this paper deeply analyzes the reasons for the accounting information distortion of real estate enterprises in City A from the perspective of State tax. From three aspects of improving the comprehensive quality of accountants, strengthening the internal control of enterprises and strengthening the tax supervision, the paper puts forward the countermeasures of controlling the distortion of accounting information of real estate enterprises in A city.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F299.233.41;F812.42

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