税收征管发挥公司治理作用的传导机制及途径分析

The Effects of Tax Collection and Management on Corporate Governance: Their Transmission Mechanisms and Approaches

近年来,具有正外部性的税收征管作为一种重要的非正式治理机制,在公司治理中发挥的作用受到学者们的广泛关注。税收征管主要靠关系型契约和声誉机制,并通过降低公司代理成本、减少企业盈余管理行为等途径来发挥公司治理作用。在新兴加转型的经济制度背景下,我国应通过改善税收征管的法制环境、深化税收征管制度改革等来进一步提高税收征管的公司治理效应。

In recent years, as an important informal governance mechanism, tax collection and management with positive externalities has aroused wide concern from scholars due to the role it plays in corporate governance. Tax collection and management mainly relies on relational contract and reputational mechanism, and it plays the role of corporate governance by means of reducing the agent cost of companies and cutting down on earnings management behaviors. Against the background of the emergence and transition of economic systems, so as to further improve the effects of tax collection and management on corporate governance, it is essential to improve the legal environment for tax collection and management and deepen the reform on the related administration systems.