摘要
本文分析了增值税转型条件下税收优惠措施与增值税退税政策对上市公司财务核算监管目标、监管主体、监管害体及监管手段的影响。从定量分析的视角出发,研究了增值税转型对上市公司净资产收益率及固定资产投资的影响。通过对上市公司样本数据分析结果表明,增值税税收优惠政策的实施降低了对上市公司的监管成本,基于AHP方法统计分析得到财务核算监管体系风险指标变化趋势,验证了增值税转型给上市公司财务核算监管带来的积极影响。
This article analyzes in the context of VAT reform, the influence of tax preferences and tax rebates on the objectives and means of regulation of the financial accounting of listed companies, regulator and the regulated. From the perspective of quantitative analysis, it analyzes the influence of VAT reform on the ROE and fixed assets investments of listed companies. The analysis of sample data of listed companies shows that the VAT tax preferences reduce the costs of regulation of listed companies; on basis of analytic hierarchy process(AHP) method, it reveals the trends of changes in risk indicators in the financial accounting regulation system and verifies the positive influence of VAT reform on regulation of the financial accounting of listed companies.
出处
《中国注册会计师》
北大核心
2018年第11期70-73,共4页
The Chinese Certified Public Accountant
基金
江西省级教改课题:<基于岗位导向的高职<财务会计>课程教学改革探索与实践>(课题编号:JXJG-15-28-1)
