| 税收特征对企业并购行为影响的实证研究 |
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| 引用本文： | 张妍.税收特征对企业并购行为影响的实证研究[J].商业研究,2009(7). |
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| 作者姓名： | 张妍 |
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| 作者单位： | 哈尔滨理工大学,经济学院,哈尔滨,150040 |
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| 摘 要： | 利用Logit模型对企业并购的税收影响进行实证研究,认为税收因素对我国企业并购行为具有一定的影响,并购中存在获得潜在税收收益的动机。在构建企业并购的税收监管体系时,要关注企业并购的税收动机以及税收因素对税收监管的影响。
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| 关 键 词： | 企业并购 财务监管 会计制度 税收法规 |
Empirical Study of the Effect of Revenue Feature on the Enterprise M&A |
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| ZHANG Yan.Empirical Study of the Effect of Revenue Feature on the Enterprise M&A[J].Commercial Research,2009(7). |
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| Authors: | ZHANG Yan |
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| Institution: | School of Economics;Harbin University of Science and Technology;Harbin 150040;China |
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| Abstract: | We investigate the revenue influences on enterprise mergers and acquisitions(M&A) using logit model.It is demonstrated that the revenue factors affect the enterprise M&A behavior to a certain degree,and there is a motivation to achieve the potential revenue benefit in the process of M&A.During building the revenue supervision system of enterprise M&A in our country,we should pay attention to the tax motivation of enterprise M&A,and the influence of tax factors on the revenue supervision. |
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| Keywords: | enterprise mergers and acquisitions financial supervision accounting system revenue laws and regulations |
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