董事联结、信息传递与企业税负

发布时间：2018-06-27 20:53

  本文选题：董事联结 + 信息传递　； 参考：《南京大学》2017年硕士论文

【摘要】：任何存在于社会中的企业都不是孤立存在的,都通过正式或非正式的制度相互联系,在信息技术如此发达的今天,组织间的关联关系对企业发展的重要性日渐凸显。而组织之间各种社会关系的建立都是依靠人在社会交流与交往中发挥主观能动性,它是组织关系形成的重要方式。董事会作为重要的公司治理机构,随着我国董事会制度的发展和完善,由董事会成员在多家企业同时任职所形成的连锁董事现象在我国普遍存在,董事兼职行为成为了企业之间形成联结关系的重要形式,由此形成了企业之间相关信息、知识及经验的共享和传递。近年来,有关企业董事网络对企业经济行为及企业绩效所产生的经济后果已经受到越来越多研究者的关注。本文以董事网络的信息传递功能为基础,基于我国2008年-2015年A股上市公司的数据,集中探讨了两个方面的问题。第一,企业依靠董事联结所形成的社会关系属性是否能够在一定程度上解释企业的税负水平;第二,企业的董事联结关系与企业税负水平之间的相关性是否受联结关系的性质及企业所处环境(包括企业所处网络位置和外部监管环境)的影响。在理论分析、文献总结和回顾的基础上,本研究采用MatlabR2016a进行矩阵处理,应用Ucinet6.0进行网络分析,最后运用Stata14.0进行数据处理及回归分析,借鉴前人研究成果,构建模型,并进行了一系列实证分析,得出以下结论:连锁董事联结低税负企业数量与企业税负呈显著负相关关系,当联结的企业之间属于同行业及企业处于整体网络边缘位置时,影响效果更为显著。此外,高强度的税收监管能够有效抑制两者之间的负相关关系。本文在补充检验中验证了董事跳槽行为形成的企业间关联关系同样也具有信息传递效应。在研究的最后提出了可能的进一步研究。
[Abstract]:Any enterprise existing in the society is not isolated, it is connected with each other through formal or informal institutions. Today, when information technology is so developed, the importance of inter-organizational relationship to the development of enterprises is becoming increasingly prominent. The establishment of various social relations among organizations depends on the subjective initiative of people in social communication and communication, which is an important way to form organizational relationships. As an important corporate governance institution, with the development and improvement of the board of directors system in our country, the phenomenon of chain directors formed by board members serving in many enterprises at the same time is widespread in our country. The part-time behavior of directors has become an important form of forming the connection relationship between enterprises, thus forming the sharing and transmission of relevant information, knowledge and experience among enterprises. In recent years, more and more researchers have paid more and more attention to the economic consequences of corporate director network on corporate economic behavior and corporate performance. Based on the information transmission function of the directors' network and the data of A-share listed companies in China from 2008 to 2015, this paper focuses on two aspects. First, whether the attributes of social relations formed by the association of directors can explain to some extent the level of tax burden of enterprises; second, Whether the relationship between the director connection and the tax burden level of the enterprise is affected by the nature of the connection relationship and the environment of the enterprise (including the network location and the external regulatory environment of the enterprise). On the basis of theoretical analysis, literature summary and review, MatlabR2016a is used for matrix processing, Ucinet6.0 for network analysis, and Stata14.0 for data processing and regression analysis. A series of empirical analysis is carried out, and the following conclusions are drawn: there is a significant negative correlation between the number of low tax enterprises connected by chain directors and the tax burden of enterprises, and when the connected enterprises belong to the same industry and enterprises are on the edge of the whole network, The effect is more obvious. In addition, high-intensity tax regulation can effectively restrain the negative correlation between the two. In the supplementary test, this paper verifies that the relationship between the enterprises formed by the director's job-hopping behavior also has the effect of information transmission. At the end of the study, a possible further study is proposed.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275.4
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本文编号：2075251