【摘要】 基于企业经济资源的视角,以我国逐步推行结构性减税政策为研究背景,在重述企业总体税负的基础上构建分析框架,以探讨盈余管理、受托责任关系对企业总体税负的影响。基于2001～2010年909组上市公司面板数据的分析显示,应计项目、真实活动的盈余管理显著影响企业总体税负,持有股票期权的管理层(经营权)与任何盈余管理期间的企业总体税负显著负相关,而国有控股(所有权)与单独进行真实活动盈余管理期间的企业总体税负无关。研究证实,盈余管理手段有逐渐从应计项目转向真实活动的趋势,经营权对企业总体税负具有更强的操控性,这为税务部门的税收征管与决策提供了经验支持。更多还原

【Abstract】 This paper develops three analysis frameworks after the restatement of enterprise’s total tax burden rate, and describes the effects of earnings management. Based on 909 groups of listed companies’ panel data from 2001 to 2010, the results show that tax burden rate is significantly influenced by the earnings management of accrued items and real activities, and significantly negative correlation exists between managers holding stock options and enterprise’s total tax burden in any earnings, and tax burden rate is independent of the state-owned holding in earnings management of only real activities. This research discovers a new trend of earnings management from actual items to real activities, confirmed tax burden rate is strongly controlled by management right.更多还原