盈余管理中税收筹划影响分析 (1).doc

国家开放大学 毕业论文 中文题目： 分部： 学习中心： 专业： 年级： 学号： 姓名： 指导教师： 论文完成日期: 年 月 PAGE PAGE III 盈余管理中税收筹划影响分析 摘要 十九世纪初，意大利相关学者提出税收筹划的概念，并相继完善相关理论，距今已有一百多年的历史。自20世纪中期以来,为了追求自身价值最大化,各个纳税人逐渐加大了对税收筹划的关注与重视。伴随资本市场的发展,税收筹划逐渐被认可为纳税人的权利,并且成为企业发展战略中一个重要的影响因素。而在企业财务管理活动中,税收筹划与企业盈余管理两者对企业财务管理有着重要影响。本文首先综述课题的研究背景、国内外的研究状况与本文主要研究内容；第二部分详细阐述盈余管理与税收筹划的相关概念，分别阐述盈余管理、税收筹划的概念、税收筹划的原则、税收筹划的重要性等；第三部分主要分析税收筹划对企业盈余管理的影响，分别分析企业正向、负向盈余管理时税收筹划对其产生的影响；第四部分详细分析企业控制税收筹划风险的可行性策略与企业防范税务筹划风险的对策。 关键词：税收筹划; 盈余管理; 发展战略; 风险; PAGE PAGE II Abstract In the early nineteenth century, the Italian related scholars put forward the concept of tax planning, and improve the related theory, it has a history of more than one hundred years.Since the middle of the 20th century, in order to seek to maximize its value, the taxpayer gradually increased attention to tax planning and attention.Accompanying with the development of capital markets, the tax planning is gradually recognized by the taxpayers rights, and become a important influence factors in the development strategy.And in enterprise financial management, tax planning and enterprise surplus management have important influence on enterprise financial management.This paper reviews the research background, research status at home and abroad, and in this paper, the main research content;The second part details the surplus management and related concepts of tax planning, respectively in this paper, the concept of earnings management and tax planning, the principle of tax planning, the importance of tax planning, etc.;The third part mainly analyzes the influence of the tax planning of enterprise surplus management, analysis of positive and negative surplus management respectively, the impact of tax planning for its;The fourth part detailed analysis of the feasibility of the control risk of tax planning strategy and enterprise countermeasures for preventing the risks of tax planning. Key words: tax planning;Earnings managemen