【作者】 高波；

【导师】 胡晓明；

【作者基本信息】 南京财经大学 ， 会计学， 2018， 硕士

【摘要】 我国的企业所得税法和会计制度因为经济体制转型而采用适度分离的形式,公司的应纳税所得额与会计利润总额所产生的差异形成了会计-税收差异,这种差异不仅是企业纳税申报表的重要构成部分也是注册会计师审计的重点区域。近年来,我国发生的雅百特、尔康制药事件表明现在越来越多的企业管理层进行盈余管理等行为来操控利润。已有文献研究表明,会计-税收差异隐藏盈余管理、税收筹划等信息,如果会计-税收差异隐含盈余管理等信息,那么会计-税收差异与审计收费是否存在显著性关系?高质量的内部控制不仅可以显著的降低财务报表发生重大错报、漏报的可能性,也能有效的抑制企业发生盈余管理等行为,那么在内部控制质量高低不同时,企业的会计-税收差异与审计收费的关系是否存在不同性?另外由于我国体制的特殊性,国有企业更可能获得政府方面的政策性资源,进而降低融资成本,那么产权性质不同时,会计-税收差异与审计收费关系是否存在不同?高质量的内部控制和国有产权性质往往意味着企业具有较高的治理水平,如果高质量的内部控制与国有产权性质并存,二者在影响会计-税收差异与审计收费关系上是替代关系还是互补关系?通过选取我国沪深A股2010-2016年研究样本数据,实证检验我国企业会计-税收差异与审计收费是否存在显著性关系,本文创新性的加入内部控制质量这一观察因素,探究在内部控制质量高低不同时,企业的会计-税收差异与审计收费是否存在不同的显著性。本文经过实证研究表明会计-税收差异与审计收费存在显著的正相关关系,更深一步的研究发现,内部控制质量高低不同时,企业的会计-税收差异与审计收费之间关系的显著性不同。此外本文研究发现,在国有和非国有企业中,会计-税收差异与审计收费二者关系也存在不同的显著性。进一步的,本文根据相关实证研究表明国有产权性质与高质量内部控制在影响会计-税收差异与审计收费关系上具有一定程度的替代效应。本文在前人研究基础上有以下三个创新点:第一,本文创新性的将内部控制质量作为分组变量来实证研究其对会计-税收差异与审计收费之间关系的影响,研究结果表明内部控制质量高低不同时二者之间的显著性关系不同;第二,本文将产权性质作为研究角度,研究国有和非国有企业中会计-税收差异与审计收费关系是否不同;第三,本文将产权性质和内部控制质量结合来研究会计-税收差异与审计收费的关系,实证结果表明国有产权性质与高质量内部控制在影响会计-税收差异与审计收费关系上具有一定程度的替代效应。更多还原

【Abstract】 With the transformation of the economic system,China’s accounting system and the enterprise income tax law adopt a moderate separation model.Book-Tax Differences is the difference between the total amount of the accounting profit and the taxable income.It is an important part of the tax return form and the scope of the auditor’s focus.In recent years,China’s "Ya Baxter" and "Kang pharmaceutical" events show that now more and more enterprises to manage earnings management behavior to manipulate profits.Existing literature research shows that high quality internal control can not only significantly reduce the possibility of significant misreporting,but also effectively curb earnings management.Will the different internal control quality lead to the heterogeneity between the Book-Tax Differences and the audit fees? This foreign property-based enterprise can obtain more policy resources,reduce market restrictions and reduce the cost of financing because of the relationship with the government.High quality internal control and the nature of state-owned property often mean that enterprises have higher governance level.Can they alleviate the positive correlation between the Book-Tax Differences and audit fees to a certain extent? If high quality internal control coexists with the nature of state-owned property rights,is the relationship between the Book-Tax Differences and audit fees relationship an alternative or complementary relationship between the two? This paper examines the sample to 2010-2016 years of China’s Shanghai and Shenzhen A-share listed companies as A,the study of the relationship between Book-Tax Differences and audit fees,in addition to join the factors of internal control quality,whether there is heterogeneity in different conditions and the quality of internal control of Book-Tax Differences between charges.The empirical results show that the Book-Tax Differences is positively related to audit fees,which is because the Book-Tax Differences affects the CPA’s judgment of audit risk.Auditors will reduce audit risk by increasing audit procedures,so as to raise audit fees.Further studies showed that the quality of internal control and the relationship between Book-Tax Differences and audit fees heterogeneity,the enterprise internal control of high quality,the relationship between enterprise Book-Tax Differences and audit fees are not significantly correlated,while the lower quality of the internal control of enterprise Book-Tax Differences and audit fees are significantly positive correlation.Further research found that the remission effect is found only in the non-state-owned enterprises,state-owned property rights will help ease the positive relationship between Book-Tax Differences and audit fees,which indicates that the nature of state-owned property rights and the high quality of internal control has a certain degree of substitution effect in Book-Tax Differences and relationship between audit fees.The main innovations of this paper are the following three points: first,the relationship with the quality of internal control as a research perspective to examine the accounting tax differences and audit fees,the empirical test of the internal quality and accounting tax differences and the relationship between audit fees;second,there is heterogeneity will be incorporated into the analysis framework of property rights,examine it influence on the relationship between the Book-Tax Differences and audit fees;third,this paper will influence the quality of internal control and property rights combined with the empirical test of accounting tax differences and audit fees,the results show that the property and quality of internal control has a certain degree of substitution effect on Book-Tax Differences and relationship between the audit fees.更多还原