递延所得税对财务报告信息质量影响的研究

发布时间：2018-01-17 18:08

本文关键词：递延所得税对财务报告信息质量影响的研究　出处：《天津财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：从所得税会计准则的发展来看,对所得税会计处理方法的选择上,《财务会计准则公告第109号》和《国际会计准则第12号》都明确规定运用资产负债表债务法,这说明资本市场的投资者出于对竞争市场战略决策的需求,相比以前更加重视企业财务状况与长期经营成果。因此,符合资产与负债内涵的递延所得税资产和递延所得税负债项目更加体现“资产负债观”的理念。在收益计量理念由“收入费用观”转向“资产负债观”的趋势下,我国从2007年起开始实施体现资产负债观的《企业会计准则第18号一一所得税》,其颁布和实施体现了我国所得税会计处理方法的国际趋同。所得税会计准则的颁布实施改变了中国所得税会计处理方法,这影响着所得税会计信息的质量。自企业会计准则颁布实施以来,针对递延所得税与财务报表质量的关系这一问题,目前学术界的研究还比较少。已有研究主要分析我国第18号所得税会计准则实施前后的对比、国内外所得税会计准则的对比以及对第18号所得税会计准则的阐释等方面。在体现资产负债观的国际趋势下,我国贯彻实施“资产负债表债务法”已经多年,文章通过规范分析与实证分析相结合的方法,围绕着“递延所得税资产”和“递延所得税负债”两个项目进行分析,结合一些替代变量来量化财务报告信息的可靠性和相关性,从多个角度出发,分析所得税会计准则的实施效果。最终得到以下结论：在可靠性方面,采用资产负债表债务法以来,所得税项目与会计信息的可靠性显著相关,证明所得税会计准则的实施有助于提高财务信息的可靠性。在相关性方面,递延所得税费用项目与会计信息的相关性(即股价)呈现出显著相关,证明递延所得税项目对于提高财务信息的相关性质量做出了一定的贡献。同时认为,企业可能会通过控制递延所得税项目进行盈余管理,从而降低财务报告信息质量。
[Abstract]:From the development of income tax accounting standards, on the choice of income tax accounting treatment. Both the Financial Accounting Standards Bulletin No. 109 and the International Accounting Standards No. 12 explicitly stipulate the use of the balance sheet approach, which indicates that investors in the capital market need to make strategic decisions in competitive markets. Compared with the past, more attention is paid to the financial situation and long-term operating results of enterprises. The deferred income tax assets and deferred income tax liabilities, which accord with the connotation of assets and liabilities, embody the concept of "assets and liabilities". The concept of income measurement is changed from "income and expenses" to "assets and liabilities". Under the trend. Since 2007, China began to implement the Accounting Standard No. 18 (income tax), which embodies the concept of assets and liabilities, and its promulgation and implementation reflect the international convergence of accounting methods of income tax in China. The promulgation and implementation of income tax accounting standards have changed the treatment of income tax accounting in China, which affects the quality of income tax accounting information. In view of the relationship between deferred income tax and the quality of financial statements, the current academic research is still relatively few. The existing research mainly analyzes the comparison before and after the implementation of China's income tax Accounting Standard No. 18. The comparison of income tax accounting standards at home and abroad and the interpretation of income tax accounting standard No. 18. Under the international trend of reflecting the concept of assets and liabilities, our country has implemented the balance sheet liability Law for many years. Through the combination of normative analysis and empirical analysis, this paper focuses on "deferred income tax assets" and "deferred income tax liabilities". Combined with some alternative variables to quantify the reliability and relevance of financial reporting information, from a number of perspectives, the implementation of income tax accounting standards is analyzed. Finally, the following conclusions are obtained: in terms of reliability. Since the adoption of the balance sheet method, the reliability of income tax items and accounting information is significantly related, which proves that the implementation of income tax accounting standards helps to improve the reliability of financial information. Deferred income tax items and accounting information (that is, stock price) show a significant correlation, which proves that deferred income tax items to improve the quality of financial information relevance made a certain contribution. Companies may manage earnings by controlling deferred income tax items, thereby reducing the quality of financial reporting information.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

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