税收征管能提高企业会计信息可比性吗——基于关联方交易的视角

Can Tax Collection and Management Improve the Comparability of Corporate Accounting Information:From the Perspective of Related Party Transactions

基于关联方交易的视角考察我国各地区税收征管活动对企业会计信息可比性是否具有治理作用。实证研究结果表明,企业的关联方交易规模越大,其会计信息可比性越低。根据公平交易原则,区分关联方交易性质之后的研究发现,正常关联方交易与会计信息可比性之间无显著相关关系;而异常关联方交易与会计信息可比性之间具有显著负相关关系。进一步研究证实,企业所处地区的税收征管活动能够有效抑制异常关联方交易对会计信息可比性的负面影响,表现在异常关联方交易与会计信息可比性之间的显著负相关关系只在所处地区税收征管力度较弱的企业中存在。本研究丰富了既有国内外会计信息可比性影响因素、税收征管公司治理功能研究的文献,而且对税务机关进一步加大税收征管力度,充分发挥其公司治理功能,从而提高企业会计信息质量也具有参考价值。

Based on the perspective of related party transaction,this paper examines whether the tax collection and management of various regions in China have a governance effect on corporate accounting information comparability. The empirical results show that the greater the scale of the related party transactions is,the lower the corporate comparability of accounting information is. According to the principle of fair transaction,it is found that there is no significant correlation between the normal party transaction and the accounting information comparability after the study of the nature of the related party transactions; However,there is a significant negative correlation between the abnormal related party transaction and the accounting information comparability. It is further confirmed that the tax collection and management in the sector of enterprises can effectively suppress the negative impact of the abnormal related party transactions on the accounting information comparability,and the significant negative correlation between the abnormal related party transaction and the accounting information comparability only exists in the enterprises with weak tax levy.This study enriches the literature both at home and abroad on the factors affecting the comparability of accounting information,and on the governance function of tax collection and management. It also has a reference value for tax authorities to further strengthen tax collection and management,which gives full play to the corporate governance and improves its quality of accounting information.