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Jingdong book

会计：税收差异、盈余管理及市场行为研究

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会计：税收差异、盈余管理及市场行为研究

Name: 会计：税收差异、盈余管理及市场行为研究
Brand: Jingdong book
SKU: 3110030961
Price: 23.91 USD
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Content Description

《会计：税收差异、盈余管理及市场行为研究》主要内容包括：制度背景与问题的提出、相关文献回顾、研究设计、研究假设、模型及其变量设计、数据采集与样本选择、数据采集、样本选择、分析结果、描述性统计分析、初步估计结果、修正的估计结果等。

Author Description

孙峥嵘，1971年5月生，江西修水人，2008年毕业于西南财经大学财务管理学专业，获管理学博士学位。有14年税务工作和研究经验，现任浙江省温州保监分局党委书记、局长。主要研究领域为公司财务治理、保险监管理论与实务、税收与会计理论与实务等，1999年以来，参与多项省部级课题，并在国家核心期刊发表论文多篇。

Catalogue

0 导论
0．1 研究缘起
0．2 研究方法
0．3 结构安排
0．4 创新与不足
0．4．1 创新之处
0．4．2 不足之处

1 会计-税收差异及盈余管理问题的分析基础
1．1 会计与所得课税的历史渊源及其演进
1．1．1 会计与税收分配的渊源
1．1．2 所得课税的问世
1．1．3 会计与所得课税的珠联璧合
1．1．4 中国所得税会计沿革
1．2 会计损益、应税损益内涵及关系
1．2．1 会计损益、应税损益的内涵
1．2．2 会计损益与应税损益关系描述
1．3 会计-税收差异与盈余管理的关系
1．4 研究的基本理论前提
1．4．1 有限理性的经济人
1．4．2 信息的不完备与不对称分布
1．4．3 企业的机会主义行为倾向

2 会计-应税损益差异影响因素实证分析
2．1 引言
2．2 相关文献回顾
2．3 研究设计
2．3．1 变量选择与设计
2．3．2 研究模型
2．4 样本选择
2．5 样本描述性统计分析
2．6 实证检验结果
2．7 本章小结
2．8 引申的思考

3 利用会计-税收差异应对税制改革的盈余管理问题实证分析
3．1 制度背景与问题的提出
3．2 相关文献回顾
3．3 研究设计
3．3．1 研究假设
3．3．2 模型及其变量设计
3．4 数据采集与样本选择
3．4．1 数据采集
3．4．2 样本选择
3．5 分析结果
3．5．1 描述性统计分析
3．5．2 初步估计结果
3．5．3 修正的估计结果
3．6 稳健性测试
3．7 本章小结

4 利用会计-税收差异管理盈余的税收成本问题实证分析
4．1 引言
4．2 相关文献回顾
4．3 研究设计
……
5 会计-税收差异被用于盈余管理的市场反应问题实证分析
6 研究结论、启示、政策建议及展望
参考文献
后记

Book Abstract

《会计：税收差异、盈余管理及市场行为研究》：
（2）所得税会计规范形成时期
1992年，财政部颁布并实施了《外商投资企业会计制度》，同时废止了原有《中外合资企业会计制度》，该制度对所得税会计进行了规范。一是将所得税确认为一项费用。在财务会计核算中专设“所得税”科目，并将之归属为损益类列示在利润表中。二是承认会计损益和应税损益的差异，在确定应税损益时，按照税法规定对会计损益进行调整，对时间性差异可以进行跨期摊配，这标志着外资企业所得税会计与财务会计的分离进入了实质性操作阶段。
（3）所得税会计规范的全面确立时期
1993年12月，中国颁发了《中华人民共和国企业所得税暂行条例》，1994年2月又印发了《中华人民共和国企业所得税暂行条例实施细则》，改革的重要内容之一是用税法规范所得税税前列支项目和标准，改变当时应纳税损益从属于企业财务制度的状况，稳定和拓宽税基，硬化企业所得税。与此相适应，财政部颁发了《企业所得税会计处理暂行规定》，全面系统地对企业所得税会计问题进行了规范，并对有关会计科目和会计报表内容加以调整，以利于正确地披露企业所得税财务会计信息。鉴于企业按照会计制度核算的损益总额与按照税法规定计算的应纳税损益额之间因计算口径不同而产生差额，要求企业按照税法对税前会计损益进行调整，按调整后的金额申报所得税，并明确企业一定时期内的税前会计损益与应纳税损益之间差异可分为永久性差异和时间性差异。至此，中国内、外资企业的财务会计制度框架下的损益总额与所得税制度框架下的应纳税损益额之间开始全面分离。
（4）所得税会计发展完善时期
1995年，中国下发《企业会计准则——所得税会计（征求意见稿）》，从会计准则的高度对所得税会计处理进行了规范，其中涉及的一些具体方法与国际会计惯例趋同。2000年颁布了《企业会计制度》，明确规定所得税会计处理方法有应付税款法和纳税影响会计法。在充分借鉴《国际会计准则第12号——所得税》的做法后，财政部于2006年2月颁发了《企业会计准则第18号——所得税》，规定只能采用资产负债表债务法核算所得税，并对资产和负债的计税基础、暂时性差异概念、披露要求等方面进行了改革。
……

Introduction

孙峥嵘是我指导的博士研究生，他有着较为丰富的经济工作经历和人生阅历，为人踏实，学习刻苦，知识渊博，治学严谨。攻读博士期间，他广泛涉猎了经济学、会计学、财务学、税务学等领域的书籍。在我的指导下，他结合自己多年的税收工作，最终选择了会计与税收制度差异方面的选题，并围绕该选题研读了大量中外文献，顺利完成这一颇有难度的选题，并以优异的成绩通过了校外匿名评审和公开答辩。得知他的博士论文通过了中国税务出版社的选题，并列入税收经济文库，作为他的导师，我由衷地为他感到高兴。
我总认为，跨学科的交叉性研究始终有着创新的可能，而同时利用规范分析与实证工具开展该类研究更应大力提倡，本书正好切合了这一指导思想。作者的学术视野开阔，具有较为扎实的研究功底。通读全文，给人以研究视角新颖独到、文笔流畅、分析思路循序渐进、研究结论水到渠成的感觉。
随着中国会计准则国际趋同进程的快速推进，企业管理层获得了较多的选择会计政策、会计估计权，导致盈余管理的空间增大。中国理论界与实务界关于会计一税收差异的讨论基本上停留于对两种制度差异的定性比较，少有文献对此进行定量考察，更无人对两种制度差异背景下的盈余管理行为、会计损益所传递信号作用是否受到影响等问题进行实证研究。全书从中国会计制度与税法制度之间的差异以及新兴加转轨的市场背景出发，在规范分析的基础上，定量研究了中国A股上市公司普遍存在的会计损益与应税损益差异现象及其影响因素，并从不同角度找寻出会计损益与应纳税损益的差异被企业用以进行盈余管理活动的经验证据，在此基础上，进一步检验了资本市场对公司盈余管理行为的相机性反应，以便了解应纳税损益在股票计价中的功效，从而揭示股票投资者的行为。这对结合中国国情认识会计制度与税收制度之间的合理关系、深化认识公司盈余管理实践和改进财务会计信息披露制度，以及拓宽会计理论、财务理论和税收管理理论等方面研究的视野均具有理论与现实意义。

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