CAJ | 학술논문

以我国2011—2013年沪深A股相关上市公司作为研究样本，主要针对企业管理者特征中的专业背景、学历、任期、年龄、薪酬以及持股水平，研究了管理者特征对企业避税行为的影响。研究结果表明：企业管理者的专业背景、薪酬、持股水平均与企业的避税行为呈显著的负相关关系，即管理者中拥有经济管理类专业背量的人数越多，管理者的薪酬与持股水平越高，企业的避税程度越低；管理者特征中的学历、任期及年龄则对企业避税行为没有显著影响；此外，相比于国有控股企业，非国有控股企业的管理者倾向于采取更多的避税行为。
이아국2011—2013년호심A고상관상시공사작위연구양본，주요침대기업관리자특정중적전업배경、학력、임기、년령、신수이급지고수평，연구료관리자특정대기업피세행위적영향。연구결과표명：기업관리자적전업배경、신수、지고수평균여기업적피세행위정현저적부상관관계，즉관리자중옹유경제관리류전업배량적인수월다，관리자적신수여지고수평월고，기업적피세정도월저；관리자특정중적학력、임기급년령칙대기업피세행위몰유현저영향；차외，상비우국유공고기업，비국유공고기업적관리자경향우채취경다적피세행위。
This article has selected some enterprises in Shanghai and Shenzhen A-share listed companies as sample, and an- alyzed the impact of such business manager characteristics as professional background, education, tenure, age, salary and level of shareholding on corporate tax avoidance. The results show that there exist significant negative correlations between managers＇ professional background, salaries, level of shareholding and corporate tax avoidance. That is to say, the more managers with pro- fessional background in economics and management a company has, the higher pay the managers can get, and the higher is the level of shareholding, the lower is the level of corporate tax avoidance. The education, tenure and age of manager have no signifi- cant impacts on corporate tax avoidance. In addition, non-state-holding enterprises＇ managers are more likely toavoid tax than the state holding enterprise＇ managers.