| 基于公司治理的税务筹划研究 |
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| 引用本文： | 王晓东. 基于公司治理的税务筹划研究[J]. 上海立信会计学院学报, 2007, 21(3): 70-74 |
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| 作者姓名： | 王晓东 |
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| 作者单位： | 济南出入境检验检疫局,山东济南,250014 |
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| 摘 要： | 税务筹划作为一种理财行为,不可避免地受到契约安排和公司治理的制约和影响。文章从公司治理、契约安排角度深入分析了税务筹划的治理机制与供给机制,提出了诱导性契约安排与激励相结合的公司治理模式,为税务筹划治理效率的提高奠定了基础。
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| 关 键 词： | 公司治理 契约安排 税务筹划 治理机制 |
| 文章编号： | 1009-6701（2007）03-0070-05 |
| 修稿时间： | 2007-01-12 |
Research on Taxation Planning Based on Corporate Governance |
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| WANG Xiao-dong. Research on Taxation Planning Based on Corporate Governance[J]. Journal of Shanghai Lixin University of Commerce, 2007, 21(3): 70-74 |
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| Authors: | WANG Xiao-dong |
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| Affiliation: | Jinan Entry-exit Inspection and Quarantine Bureau, Shangdong Jinan 250014, China |
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| Abstract: | Taxation planning,as a way of wealth management,couldn't avoid the restriction and influence of contractual arrangements and corporate governance.The thesis analyses the supply and management mechanism of taxation planning deeply from angels of corporate governance and contractual arrangements,proposes the improved corporate governance model of induced contractual arrangements and incentives, which provides the foundation of effectiveness and efficiency of taxation planning. |
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| Keywords: | corporate governance contractual arrangements taxation planning governance mechanism |
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