税收、会计监管与企业会计准则执行——以上市公司向上盈余管理为例

本文以期望效用理论和行为博弈论为指导,采取逻辑实证的方法分析了税收制度和会计监管对企业会计准则执行策略选择的作用原理,讨论了税收对会计监管效率的影响机理,解释了我国税收制度、会计监管效率对上市公司会计舞弊的弱约束作用。在此基础上提出如何在新会计准则实施过程中提高税收与会计监管协同作用的几点建议。

On the Relation Among Tax,Accounting Supervision and the Implementation of Enterprises Accounting Standards

Guided by expected utility theory and behavior game theory,the paper analyzes how the tax institutions and accounting supervision influence the enterprise decisions of implementing accounting standards,and discusses mechanisms of interaction between taxation and accounting supervision. It provides some explanations for the relation among tax,accounting supervision and the implementing strategy of enterprises in compliance with accounting standards in China. Finally,the paper puts forward some suggestions for bettering the co-action between tax and accounting supervision.