公司治理、契约安排与税务筹划

在委托代理分析框架下，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。本文从公司治理、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，设计了履约成本最低化的契约安排模型，为税务筹划治理效率的提高奠定了基础。

Corporate governance,contractual arrangements and taxation planning

Under the principal-agent theory, taxation planning, as a financial behavior, couldn＇t avoid restriction and influence of contractual arrangements and corporate governance. This paper analyses governance mechanism and the supply mechanism from the point of corporate governance and contractual arrangements, brings up corporate governance model of induced contractual arrangements and incentives, designs model of contractual arrangements of minimal cost, and establishes foundation of governance efficiency of taxation planning.