基于利润平滑视角的企业所得税会计准则实施效果研究

发布时间：2019-06-14 02:08

【摘要】：从2007年开始,上市公司开始使用所得税会计准则,在这段时间中,所得税会计准则对企业在生产经营各方都产生了一定的影响。而在这些影响当中,有所得税会计准则对企业利润产生的影响,所得税会计准则实施中影响影响企业的利润平滑的因素。基于这些问题,本课题通过研究《企业会计准则第18号——所得税》自发布实施以来所取得的具体效果,立足于所得税会计准则所产生的影响以及利润平滑所产生的影响,基于理论的角度研究了所得税会计准则对利润平滑盈余管理行为所产生的影响,同时通过实证对理论研究所获得的结论进行了验证。首先,分析研究所得税会计准则和利润平滑的相关理论,理解企业所得税会计的涵义、所得税会计准则的目标以及利润平滑的内涵,从而从业务处理的实质上认为所得税会计是财务会计组成部分,其主要目标为“对企业的财务状况、企业的现金流以及企业的经营成果进行正确反映,对会计准则与税法之间存在的区别进行协调,从而使税收征管单位所需的信息得以满足,降低税收征管单位以及纳税人的纳税调整成本”。分析了所得税会计准则的发展与运用实施,对我国在各个阶段出现所得税会计处理方法的对比,得出在所得税会计处理中资产负债表债务法的优势所在,从而体现资产负债表债务法使用的现实意义。其次,理论分析企业如何在利润平滑的角度下通过所得税会计准则进行利润平滑。当企业通过所得税会计准则进行利润平滑的时候,企业的利润平滑具体会受到哪些影响因素的影响。通过税负因素、企业规模因素、盈利水平因素、债务契约因素和股权结构因素的分析,来提出假设说明各个因素与利润平滑的正负关系。最后,当企业通过计提和转回递延所得税资产(负债),从而使得企业的利润产生变动,从而使企业实现了在对利润进行处理的情况下实施利润平滑。实证研究表明,递延所得税费是进行利润平滑的一种有效措施,也就是对于上市企业的利润平滑行为,通过资产负债表债务法可以发挥明显的增量作用。另外,分析研究了影响利润平滑的主要因素,结果表明以下因素对企业利用递延所得税实施收益平滑具有重要的驱动作用,即企业盈利情况、企业所得税费、企业资产负债率以及企业股权集中度等。
[Abstract]:Since 2007, listed companies began to use income tax accounting standards, in this period of time, income tax accounting standards have had a certain impact on all parties to the production and operation of enterprises. Among these effects, there are the effects of income tax accounting standards on enterprise profits, and the factors that affect the smooth profits of enterprises in the implementation of income tax accounting standards. Based on these problems, this paper studies the concrete effect of Enterprise Accounting Standard No. 18-income tax since its promulgation and implementation, based on the influence of income tax accounting standards and the influence of profit smoothing, and studies the influence of income tax accounting standards on profit smoothing earnings management behavior from a theoretical point of view. At the same time, the conclusions of the theoretical research are verified by empirical evidence. First of all, this paper analyzes and studies the relevant theories of income tax accounting standards and profit smoothing, understands the meaning of enterprise income tax accounting, the goal of income tax accounting standards and the connotation of profit smoothing, and thus holds that income tax accounting is an integral part of financial accounting from the essence of business processing, and its main goal is to "correctly reflect the financial situation of the enterprise, the cash flow of the enterprise and the operating results of the enterprise. The differences between accounting standards and tax law are coordinated, so that the information needed by tax collection and management units can be satisfied and the cost of tax adjustment for tax collection and management units and taxpayers can be reduced. This paper analyzes on the development and application of income tax accounting standards, compares the income tax accounting treatment methods in each stage of our country, and obtains the advantages of the balance sheet debt method in the income tax accounting treatment, thus reflecting the practical significance of the use of the balance sheet debt method. Secondly, it theoretically analyzes how to smooth profits through income tax accounting standards from the point of view of profit smoothing. When the enterprise carries on the profit smoothing through the income tax accounting standard, what kind of influence factor will affect the enterprise's profit smoothing. Through the analysis of tax burden factor, enterprise scale factor, profit level factor, debt contract factor and equity structure factor, this paper puts forward the hypothesis to explain the positive and negative relationship between each factor and profit smoothness. Finally, when the enterprise proposes and transfers the deferred income tax assets (liabilities), so that the profit of the enterprise changes, so that the enterprise realizes the profit smoothing under the condition of dealing with the profit. The empirical study shows that deferred income tax and fee is an effective measure to smooth profits, that is, for the profit smoothing behavior of listed enterprises, the balance sheet debt method can play an obvious incremental role. In addition, the main factors affecting profit smoothing are analyzed and studied. The results show that the following factors play an important role in driving the enterprise to implement income smoothing by using deferred income tax, that is, enterprise profit, enterprise income tax and fee, enterprise asset-liability ratio and enterprise equity concentration, and so on.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F812.42

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