分类号F8密级
U D C 005编号
硕士学位论文
税收征管数字化与会计稳健性
—基于“金税三期工程”的准自然实验
研究生姓名：赵文静
指导教师姓名、职称：汤湘希教授
申请者类别：非专项计划
申请者学习方式：全日制
学科门类：管理学
专业名称：财务管理
研究方向：公司财务
入学时间：二〇二〇年九月
二〇二三年六月
Digital Tax Enforcement and Accounting
Conservatism:A Quasi-natural
Experiment Based on the "Third Phase of
Golden Tax Project"
By Zhao Wenjing
2023.06
税收征管数字化与会计稳健性—基于“金税三期工程”的准自然实验
摘要
税收征管是国家治理能力的重要体现。以“金税三期工程”为代表的税收征管
数字化借助大数据等新兴技术打破了信息壁垒，实时追踪、分析企业各个涉税环节
的数据，有效提升了税务机关的税收征管能力。税收征管从微观上对企业作用的发
挥一直是学者们主要注意力的着眼点，但以往文献对税收征管的度量方法各异，且
内生性较强，“金税三期工程”的推行为解决这个问题提供了机会。近年来，已有文
献利用“金税三期工程”的准自然实验，从微观政策效应的角度探讨了税收征管数
字化对企业会计信息质量的影响。会计稳健性也是衡量会计信息质量的有效标准之
一，它能为财务报告使用者提供可靠的决策依据，是理论研究及实践工作的重点关
注领域之一，但税收征管数字化是否以及如何对会计稳健性产生影响仍有待检验。
基于上述背景，本文回顾总结了相关文献研究，首先在理论层面提出税收征管
数字化能够通过发挥“征税效应”和“治理效应”从而提升企业会计稳健性水平的
研究假设；接着在实证层面，借助“金税三期工程”这一外生冲击事件，构建多期
双重差分模型，运用2012-2020年中国A 股上市公司的数据检验税收征管数字化对
企业会计稳健性的影响，并进行机制和异质性的检验等。
本文的研究结论有以下几点：第一，税收征管数字化能够显著提升企业的会计
稳健性，稳健性检验证明了本文的核心结论是可靠的。第二，机制检验的结果表明，
一方面，税收征管数字化发挥了“征税效应”，通过降低征税双方的信息不对称增加
了企业的税收负担，从而提高了企业对高会计稳健性的需求；另一方面，税收征管
数字化发挥了“治理效应”，抑制了管理层和大股东的机会主义行为，缓解了代理问
题，进而促使会计稳健性提升。第三，异质性分析表明，税收征管数字化对企业会
计稳健性的促进作用在地区制度环境好、行业竞争程度小、由地税局征收、企业内
控质量低的样本中表现更明显，进一步验证了二者之间的作用机理。第四，本文从
会计稳健性的另一类视角进行考察，发现税收征管数字化对企业的非条件稳健性不
会产生显著影响，区分了税收征管数字化对二者不同的影响。
本文的创新之处在于：第一，本文从企业会计信息质量之一的会计稳健性的微
观视角探究了税收征管数字化的经济后果；第二，本文基于“金税三期工程”政策
进行准自然实验，研究场景更加干净；第三，本文识别和检验了税收征管数字化的
政策效果和作用机制，研究结论具有重要的实践意义。最后，本文提出建议：国家
应深化大数据税收征管平台的数字化建设；政府应拓宽税收大数据的来源范围；企
业要加强自身的税务管理以更好地适应未来愈发严格的税收征管环境；企业应当自
觉提升信息透明度，并改善自身的治理水平，从而提高会计稳健性。
关键词：税收征管数字化；会计稳健性；金税三期工程；双重差分
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税收征管数字化与会计稳健性—基于“金税三期工程”的准自然实验
Abstract
Tax enforcement is an important manifestation of national governance capacity.The
digital tax enforcement represented by the "Third Phase of Golden Tax Project"breaks the
information barrier with the help of emerging technologies such as big data,tracks and
analyzes the data of various tax-related links of enterprises in real time,and effectively
enhances the tax enforcement capabilities of tax authorities.The role of tax enforcement on
enterprises from the micro perspective is the focus of scholars'attention.However,the
measurement methods of the tax enforcement capacity in the previous literatures are
different and endogenous.The promotion of the "Third Phase of Golden Tax Project"
provides an idea for solving this problem.In recent years,the literatures have used quasi
natural experiment of the "Third Phase of Golden Tax Project"to discuss the micro impact
of digital tax enforcement on enterprise accounting information quality.Accounting
conservatism is also one of the effective standards to measure the quality of accounting
information.It can provide reliable decision-making basis for users of financial reports and
is one of the key areas of theoretical research and practical work.Whether and how digital
tax enforcement affects accounting conservatism remains to be tested.
Under this background,this thesis reviews and summarizes the relevant literature
research.First,at the theoretical level,it puts forward the research hypothesis that the digital
tax enforcement can play a "tax effect"and "governance effect"to improve the level of
corporate accounting conservatism.And in the aspect of empirical,based on the "Third
Phase of Golden Tax Project",this thesis uses the data of Chinese A-share listed companies
from 2012to 2020to build a multi period double difference model to test the impact of
digital tax enforcement on corporate accounting conservatism,and further analyzes its path
and heterogeneity.
The conclusions are as follows:First,the digital tax enforcement can significantly
improve the accounting conservatism of enterprises,and the robustness tests prove that the
core conclusion of this thesis is reliable.Second,the results of the mechanism test show that,
on the one hand,the digital tax enforcement reduces the information asymmetry between tax
collection and pay taxes,increases the tax burden of enterprises by giving play to the "tax
effect",thus increasing the demand of enterprises for high accounting conservatism.On the
other hand,the digital tax enforcement plays a "governance effect",restrains the
opportunistic behaviors of managements and major shareholders and thus improves the
accounting conservatism of enterprises.Third,this thesis concludes that the promotion effect
of digital tax enforcement on enterprise accounting conservatism is more obvious in the
sample of the better regional institutional environment,less industry competition,local tax
bureau collection and low internal control quality of enterprises in the analysis of
heterogeneity,which further verifies the mechanism.Last,based on the two definitions of
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Abstract
accounting conservatism,this thesis finds that digital tax enforcement will not have a
significant impact on the unconditional conservatism of enterprises.It distinguishes the
different impacts of digital tax enforcement on the two.
The innovation points of the article include:First,this thesis enriches the economic
consequences of digital tax enforcement from the micro perspective of accounting
conservatism,which one of the accounting information quality of enterprises.Second,based
on the policy of the "Third Phase of Golden Tax Project",this thesis builds a quasi-natural
experiment,and the research scenario is cleaner.Third,this thesis identifies and tests the
policy effect and mechanism of digital tax enforcement,and the research conclusions have
important enlightenment significance to practice.Finally,according to the research
conclusions,this thesis makes policy recommendations:the country should further build a
big data tax enforcement platform;the government should broaden the source range of tax
big data;enterprises should strengthen their own tax management to better adapt to the
increasingly strict tax enforcement environment in the future;enterprises should consciously
enhance information transparency and improve their own governance level to improve
accounting conservatism.
Key Words:Digital Tax Enforcement;Accounting Conservatism;The“Third Phase
of Golden Tax Project”;Double Difference Method
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