| 会计-税收差异及其制度因素分析--来自中国上市公司的经验证据 |
| |
| 引用本文： | 戴德明,姚淑瑜. 会计-税收差异及其制度因素分析--来自中国上市公司的经验证据[J]. 财经研究, 2006, 32(5): 48-59 |
| |
| 作者姓名： | 戴德明 姚淑瑜 |
| |
| 作者单位： | 中国人民大学,商学院,北京,100872 |
| |
| 基金项目： | 国家社会科学基金 , 教育部人文社会科学规划项目 , 教育部人文社会科学规划项目 , 教育部新世纪优秀人才支持计划 |
| |
| 摘 要： | 近年来,财政部和国家税务总局积极采取措施以实现会计制度与税收法规的协调。文章的研究目的在于分析会计—税收差异①的制度层面原因,以及已有协调措施的实施效果,从而为会计制度制定机构与税务机关之间的协作提供经验证据。
|
| 关 键 词： | 会计—税收差异 制度因素 实证研究 |
| 文章编号： | 1001-9952（2006）05-0048-12 |
| 收稿时间： | 2006-03-13 |
| 修稿时间： | 2006-03-13 |
An Analysis on the Book-Tax Differences and Its Institutional Factors--Empirical Evidence from Listed Companies in China |
| |
| DAI De-ming,YAO Shu-yu. An Analysis on the Book-Tax Differences and Its Institutional Factors--Empirical Evidence from Listed Companies in China[J]. The Study of Finance and Economics, 2006, 32(5): 48-59 |
| |
| Authors: | DAI De-ming YAO Shu-yu |
| |
| Affiliation: | Business School, Renmin University of China, Beijing 100872, China |
| |
| Abstract: | The Ministry of Finance and State Administration of Taxation have been taking active actions to coordinate the accounting system and tax regulations This paper intendes to analyze the institutional factors of book tax difference,and the effect of the effort for conformity accounting system and tax provisions,and thereby provides empirical evidence for the cooperation among supervising institutions. |
| |
| Keywords: | book tax differences institutional factor empirical research |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
