上市公司所得税盈余管理：动机、方式与案例分析
상시공사소득세영여관리：동궤、방식여안례분석
Study on the Income Taxes Earnings Management of Listed Companies： Motivation,Methods and Cases
  • 万方数据
    石家庄经济学院学报 석가장경제학원학보
    JOURNAL OF SHIJIAZHUANG UNIVERSITY OF ECONOMICS
    2011年 5期 50-53 ,共4页

    刘名旭%向显湖

    류명욱%향현호

    所得税%盈余管理%案例分析 所得稅%盈餘管理%案例分析
    소득세%영여관리%안례분석
    income tax%earnings management%case study
    从会计核算的原理出发,在所得税会计准则操作层面上对所得税盈余管理的动机、方式以及内容进行原理阐述和分解,并结合上市公司实际案例比较分析。分析发现,所得税盈余管理有比较大的操作空间,已成为上市公司进行盈余管理的重要手段。
    종회계핵산적원리출발,재소득세회계준칙조작층면상대소득세영여관리적동궤、방식이급내용진행원리천술화분해,병결합상시공사실제안례비교분석。분석발현,소득세영여관리유비교대적조작공간,이성위상시공사진행영여관리적중요수단。
    Based on the accounting principle,this study analyzes the motivation,method and content of the earnings management of income tax with two cases of listed companies.The research found that the income tax earnings management becomes an important and popular method in listed companies for its large manipulation space.
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