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大数据税收征管与企业会计稳健性 被引量:14

Big Data Tax Collection and Supervision and Corporate Accounting Conservatism
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摘要 伴随着大数据、云计算等新兴信息技术与社会经济的深度融合,我国税收征管信息系统进入大数据时代,对微观企业行为产生了深远影响。借助金税三期工程刻画税务部门的大数据税收征管,并以此为“准自然实验”,采用双重差分的方法考察大数据税收征管对企业会计稳健性的影响。研究发现,大数据税收征管能够显著提高企业会计稳健性,并且这一效应在外部监督和税收征管力度较弱的企业中更加明显。作用机制检验结果表明,大数据税收征管通过提高企业信息透明度进而提升了企业会计稳健性。 With the deep integration of emerging information technologies such as big data and cloud computing with the social economy,China’s tax collection and supervision information system has entered the era of big data,which has a profound impact on micro-enterprises behavior.This paper uses the Golden Tax Project III to characterize the big data tax collection and supervision of the tax department and regards this as a“quasi-natural experiment”to study the effect of the big data tax collection and supervision on enterprises’accounting conservatism by the difference-in-difference method.The study has found that big data tax collection and supervision can significantly improve the accounting conservatism of enterprises,and this effect is more prominent in enterprises with weaker external supervision and tax collection and supervision.The results of the mechanism test show that big data tax collection and supervision can improve the accounting conservatism of enterprises by increasing corporate information transparency.
作者 叶永卫 李佳轩 云锋 YE YongWei;LI JiaXuan;YUN Feng(Shanghai University of Finance and Economics, Shanghai 200433;Huazhong University of Science and Technology, Wuhan 430074;South China Normal University, Guangzhou 510006)
出处 《财贸研究》 CSSCI 北大核心 2021年第11期72-82,共11页 Finance and Trade Research
基金 广州市哲学社会科学规划课题“儒家文化影响企业债券信用利差的理论与实证研究”(2021GZGJ43) 上海财经大学研究生创新基金项目“固定资产加速折旧政策的就业创造效应”。
关键词 金税三期工程 信息透明度 会计稳健性 税收征管 Golden Tax Project Ⅲ information transparency accounting conservatism tax collection and supervision
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