The article sought to detect the impact of the value-added tax (VAT) policy on the enterprises’ asset allocation from the dual perspectives of the VAT input refund and the VAT rate. Based on the influenced mechanism of the VAT input refund and the tax burden effect (and the price effect) caused by the VAT rate, enterprises’ intertemporal optimal asset allocation models are constructed under the states of adopting the VAT input refund and maintaining the theoretical tax (non-)neutrality of VAT. When VAT rates of the general taxpayers are predicted to be reduced, we also use China’s manufacturing and economic data to simulate specific cases to verify propositions under different states. The results show that: (1) When the VAT output tax rate decreases: if returns to scale are diminishing, enterprises will increase the number of productive material assets and labor and reduce financial assets. (2) When the VAT input tax rate reduces: under the state of adopting the VAT input refund and maintaining the theoretical tax (non-)neutrality of VAT, if returns to scale are decreasing, enterprises will reduce the number of productive material assets and labor and increase financial assets. Under the state of adopting the VAT input refund and maintaining the theoretical tax neutrality of VAT, if returns to scale are increasing and the expected rate of return of financial assets is lower than the additional tax rate, or the enterprise has diminishing returns to scale and the expected rate of return of financial assets is higher than the additional tax rate, enterprises will increase the number of productive material assets and labor. (3) When VAT output and input tax rates reduce simultaneously: under the state of adopting the VAT input refund and maintaining the theoretical tax neutrality of VAT, if returns to scale are increasing and the expected return rate of financial assets is higher than the additional tax rate, the enterprise will reduce the number of productive material assets and labor and increase financial assets. Under the diminishing returns to scale in China’s national economy, the research conclusions endorse the rational necessity of the VAT policy change—VAT rate reduction to develop the entity economy and provide a reference for enterprises to make asset allocation decisions. The conclusions also provide possible changes in VAT policy for different countries according to their actual economic conditions.

Using a sample of Chinese listed firms from 2007 to 2017, this paper examines the impact of Confucianism on earnings management. We find that Confucianism is significantly negatively associated with earnings management. Further analyses suggest that the inhibitory effect of Confucianism on earnings management is more pronounced when firms have weak monitoring mechanisms such as poorer corporate governance, lower institutional ownership, and less analyst coverage. Moreover, only Confucianism has a significant restraining effect on earnings management after controlling for both Confucianism and religion. Overall, our study not only contributes to the literature on earnings management from the perspective of informal systems but also deepens our understanding of the economic consequences of Confucianism at the firm-level.

以沪深A股2010-2016年的非金融类上市公司为研究样本,从企业生命周期角度研究政府补助对企业风险承担的影响及这种影响对企业价值的作用.研究发现:总体而言,政府补助能够提高企业的风险承担;区分生命周期发现,政府补助能够提高成长期和成熟期企业的风险承担,并且风险承担提升效应前者大于后者,而对衰退期企业无显著影响;进一步研究发现政府补助的风险承担提升效应有利于提高样本总体以及成长期企业价值,而对成熟期企业无显著影响;最后以成长期和样本总体为对象研究发现,政府补助有助于提升非政治关联、市场竞争激烈企业的风险承担,而对政治关联、市场竞争较小的企业无明显影响.

利用2012—2016年度中国A股上市公司数据,研究审计质量与管理层迎合分析师预测行为之间的关系.研究发现,在全样本下审计质量越高,上市公司的真实盈余接近或达到分析师预测的可能性就越低,即审计质量能够发挥监督作用,有效地抑制管理层的迎合行为.进一步按照制度环境好坏进行分组检验发现,只有在制度环境好的地区,审计质量和管理层迎合分析师预测的可能性才呈现显著负相关,而在制度环境差的地区,虽然两者关系仍然为负却并不显著,说明审计质量作用的发挥深深地依赖制度环境的建设.研究结果表明,在提高审计质量的同时,还要加强制度建设,有效的制度环境能够提高审计质量,使其更好地发挥监督作用.

With the overall reform of the state supervision system, the state supervision system is showing its new vitality. State audit and state supervision,as an important component of the state supervision system,should give full play to the super-vision function to ensure the sustainable development of the country. In this paper,from the characteristics of the reform of na-tional supervision system of related concept of accountability,we have a comprehensive analysis of national audit and national supervision and anti-corruption based initiatives. Taking the corruption governance as the core,and from the coupling paths of strategic level and management level and the level of effect three aspects,we attempt to explore the national audit and national supervision by means of the effective coupling path to oversee the synergy of the extreme, and to ensure that the government public entrusted economic responsibility to fulfill its mission.

在国家提出实现审计监督全覆盖的背景下,国家对高等学校教育资金的使用进行了监督.针对高校教育资金使用过程中存在的浪费、不规范、重复建设、贪污腐败等问题,实现审计全覆盖监督是非常必要的.通过对教育资金实行内外联合审计、预算决算过程审计、绩效审计及内控评审等方式,可以提高教育资金的使用效率,减少使用过程的不规范行为.

采用多元化熵指数考察制造业的多元化经营对流转税负的影响时,通过描述性统计分析和一元线性回归分析可以得出以下结论:制造业的多元化程度分布较为均匀;制造业的多元化程度与流转税税负呈现负相关关系,即多元化程度的提高可以减轻流转税税负,但减税效果有限.在实施多元化战略的视角下,营业税改征增值税政策达到了减轻制造业流转税税负的目的.

除了进行强制性的中报审计外,近年来我国部分上市公司还自愿进行了中报审计。通过对深沪两市2002-2006年A股上市公司自愿中报审计的需求动机、会计信息质量及经济后果的实证检验后发现:债务代理成本越高、盈利能力越强的公司越愿意自愿进行中报审计;由于审计合谋的存在,自愿审计公司的会计信息质量低于未审计公司;由于无法识别自愿审计后会计信息质量的高低,投资者只能根据公司管理层传递的信号做出积极的市场反应。因此,监管部门要加强对自愿中报审计行为的规范以确保会计信息质量,从而真正保障广大中小投资者的应有权益。

税收征管的目标是保障税款及时足额收缴,税收征管效率作为衡量税收征管效果的指标,其内在涵义一直存在争议.错误理解税收征管效率会影响税收征管实际工作的执行.文章从理解税收征管效率涵义出发,总结评价国内外相关文献,廓清税收征管效率内涵的同时,梳理税收征管效率的衡量指标及影响因素,希冀为社会管理者的立法执法提供建设性意见.

2013年中央一号文件倡导大力发展创新型农业经营体系,这些农业经营组织作为特殊的市场主体有依法纳税的义务.本文以创新型农业经营体系的发展现状为背景对其涉税机制进行详细的分析,并在此基础上提出了构建创新型农业经营体系税收体制的大体思路和几点建议.

本研究提出深化经济责任审计实现的新途径应以科学发展观为统领,在把握经济责任的实质为资源管理责任的基础上,构建以综合管理审计为基础的经济责任审计框架.课题组在科学发展观的统领下分别按性质、类别、属性、功能,分层次、交叉构建了评价指标及指标体系,并阐述了院系所经济责任审计内容的六个方面,对规范经济责任审计评价内容有一定的借鉴作用.

National audit is an endogenous immune system of national governance.It plays an important role in national governance and should serve for national governance.This paper gives a comparative study on the mechanism,key points and functions of national audit serving national governance.By comparison,we find that basic mechanism of national audit serving national governance is similar,but there are also some different in basic mechanism.The key points of national audit serving national governance and the key points of national governance are consistent.The functions of national audit serving national governance are enhancement of the government transparency,punishing corruption,maintenance national security,helping the national cope with crisis.In a word,the national audits in different country should learn from each other and serve for the tendency of democracy and good governance.

实施高校校级领导干部任期经济责任审计是中国大力发展高等教育事业和深化干部管理体制改革的必然要求。由于高校校级领导干部任期经济责任审计制度推行不久,工作机制还不健全,有必要立足审计工作实践和教育系统的实际情况,对高校校级领导干部任期经济责任审计进行更广泛、更深入的研究。

征税可以增加政府的财政收入,优化社会资源的配置,但同时也会带来效率的损失。文章在厘清了经济效率、超额负担、效用损失三者之间关系的基础上,利用消费者效用函数来分析税收效率损失是否存在的问题,并分别从从量税和从价税的角度比较了部分征税与全员征税情况下效用损失的大小,从而得出结论:全员征税是既能获得财政收入,又不损及经济效率的最佳征税方式。

本文对现金交易方程进行了改进,并放松部分前提假设,在传统货币数量论框架内,以我国1994至2009年季度数据为样本,运用VAR和ECM模型并辅以脉冲响应等技术手段,对我国一般物价水平、货币供给和实际产出均衡值之间的数量关系和动态传导路径进行了实证分析,得出在我国经济社会加速转轨时期,货币供给的通货膨胀滞后效应比较明显,超额货币供给是一般物价水平上升的主要原因,而实际产出的变动对物价水平影响有限。一个可能的解释是我国长期存在着的超额货币供给,使其在满足实际产出增长所需资本投入的前提下仍然能够影响物价水平的变动,从而相应地弱化了实际产出变动对物价水平的影响。因此管理此轮通货膨胀,应把控制或回笼货币作为主要手段。

收入费用观向资产负债观的变迁,成为当代会计收益计量发展的趋势。我国的企业会计准则体系,更多地体现了资产负债观的本质要求,但资产负债观理念的应用对企业有哪些影响,能产生什么市场效应,这对于正确理解和运用新会计准则具有重要意义。本文比较了资产负债观与收入费用观,探讨了资产负债观理念在新会计准则中的应用,分析了资产负债观理念的市场效应。

This paper reviews and summarizes theoretical and empirical research results on tax perference for high-tech industry.Based on these,it establishes empirical model about the short-and long-term effects of tax policies on the development of high-tech industry.Then,through the empirical analysis,it studies the impacts of various tax perference on the present and future development of high-tech industry.And it draws conclusions that both value-added tax concessions and income tax concessions can make the promotion of the existing development of high-tech industry,and the latter can promote the future development of high-tech industry better.Finally,it proposes some suggestions on the reform of preferential tax policies for high-tech industry.

文章从我国古代至今的农业税发展历史出发,分析了各个阶段农业税的特点,指出我国农业税存在分散、不健全、名目繁多等特点,然后分析了不同阶段赋予农业税特殊的时代意义。最后,还简单分析了我国取消农业税带来的利弊,提出建立新型涉农税收的构想。

在西方发达资本主义国家，大量的研究成果已经证明了国际“四大”会计师事务所的审计质量比“非四大”高。现在“四大”已经在中国审计市场占据了非常重要的地位，那么在国内目前的审计市场下，国际“四大”的审计水平是否比本土会计师事务所要高呢？文章回顾了中西方相关研究文献，并结合“四大”在中国的发展情况探讨这一问题。

In the situation of international financial crisis and tender external environment, the interaction of financial risk and real economy has made great influence on macro-economy, and Chinese economic downslide with increasing speed has become the principal contradiction nowadays. It is suggested in this article, to prevent financial risks, we should depend on the mode of economic growth focusing on efficiency. Then finance and taxation policy making must inter-work and highlight the emphasis. Both short-term emergency measures and long-term development strategy should be adopted. ©2009 IEEE.