论领导权结构、企业避税与会计信息可靠性的关系

以我国2013—2015年沪深两市A股类上市公司为样本，运用相关性分析和回归分析，以消除应计利润影响后的会计—税收差异作为衡量企业避税指标，用盈余激进度衡量会计信息可靠性，分析企业避税程度与会计信息可靠性的关系，并进行了稳健性检验。结果表明，企业避税程度对会计信息可靠性起负面作用。在此基础上，进一步梳理了领导权结构、企业避税与会计信息可靠性的关系，研究发现，相比两职合一的公司，企业避税程度对会计信息可靠性的负面作用主要体现在两职分离的公司。这对于深入研究企业避税与会计信息可靠性的关系具有一定的借鉴意义，可为完善公司治理机制、提高会计信息可靠性提供一定的思路借鉴和决策参考。

Board Leadership Structure,Corporate Tax Avoidance and Accounting Information Reliability

Taking A-share companies in Shanghai and Shenzhen Stock Exchanges as examples of this study,we apply correlation analysis and regression analysis to accounting information reliability study. With account-tax divergence after eliminating accrued profit as the measurement for corporate tax avoidance, and with earnings aggressiveness as measurement for accounting information reliability,we analyze the relation between corporate tax avoidance and accounting information reliability,and we find out that corporate tax avoidance is negatively related to accounting information reliability. We then further analyze the correlation among board leadership, corporate tax avoidance and accounting information reliability, and we find out that negative effect of corporate tax avoidance on accounting information reliability mainly occur in companies without board leadership duality. The findings provide reference for improvement of corporate management and accounting information reliability.