两职设置对税负与会计稳健性关系影响的研究

Research on the Influence of the Dual-position Setting on the Relationship between Tax Burden and Accounting Conservatism

以2010—2016年我国沪深两市A股上市公司为样本,运用实证分析的方法验证我国企业的会计稳健性是否会因实际税收负担而发生变化。研究结果表明:企业实际税收负担与会计稳健性存在正相关关系,董事长与总经理的设置情况对企业的实际税收负担与会计稳健性的关系无影响,高层年龄较年轻企业的实际税收负担对会计稳健性产生的影响弱于高层年龄较年长的企业。

Based on the sample of a shares listed in Shanghai and Shenzhen two cities in the last seven years from 2010 to 2016,using empirical analysis to verify whether the actual tax burden will have an impact on the accounting conservatism of Chinese enterprises.The results show that there is a positive correlation between the actual tax burden of the enterprise and the accounting conservatism,and the setting of the chairman and the general manager has no influence on the relationship between the actual tax burden of the enterprise and the accounting conservatism.The impact of the actual tax burden on accounting conservatism in enterprises at the younger age is weaker than enterprises at older age.