政府财会监督与企业税收规避——来自财政部会计信息质量随机检查的证据

Government Accounting Supervision and Corporate Tax Avoidance:Evidence from the Random Inspection of Accounting Information Quality by the Ministry of Finance

财会监督作为党和国家监督体系的重要组成部分,在规范政府收支、改善会计信息质量、保障财税政策执行等方面发挥了重要作用。本文基于财政部会计信息质量随机检查这一准自然实验,手工搜集2006~2019年检查公告中的相关数据,实证检验了政府财会监督对企业税收规避行为的影响。结果发现:(1)政府财会监督显著地降低了企业避税程度,提高了纳税贡献;(2)政府财会监督主要通过抑制盈余管理和改善内部控制路径来降低企业避税行为;(3)在披露具体数据、整改态度积极、行业竞争激烈和税收征管强度大的企业中政府财会监督的治理效应更强。本文为有效减少企业避税行为提供了经验借鉴,也为完善政府财会监督制度提供了理论支持。

As an integral part of the Communist Party of China and the country's supervision system,financial and accounting supervi⁃sion plays an important role in regulating government revenues and expenditures,improving the quality of accounting information,and en⁃suring the implementation of fiscal and tax policies.Based on the quasi-natural experiment of the random inspection of accounting informa⁃tion quality by the Ministry of Finance,this research manually collect data from inspection announcement reports from 2006 to 2019 to ex⁃amine the impact of government accounting supervision on corporate tax avoidance behaviour.The results show that:(1)Government ac⁃counting supervision significantly reduces the degree of tax avoidance and improves the tax contribution;(2)Government accounting super⁃vision exerts oversight effect on corporate tax avoidance behavior by inhibiting earnings management and improving internal control;(3)The governance effect of government accounting supervision is more pronounced for firms with specific violations disclosure,positive atti⁃tudes towards rectification,more fierce industry competition and higher intensity of tax collection and administration.This paper provides theoretical and empirical support for reducing corporate tax avoidance and improving government accounting supervision system effectively.