4201 
4271企业通常会通过权衡应计盈余管理和真实盈余管理的边际收益和成本来确定盈余管理的方式和水平。金税三期系统以智能化为特征，有效实现了税收信息整合，能够充分发挥强化税收监管的作用，提高企业真实盈余管理的税收成本，但不影响应计盈余管理成本，从而改变企业盈余管理的选择。文章以各地区实施金税三期作为外生事件构造双重差分检验，研究了智能化税收监管对企业盈余管理选择的影响。研究结果表明，金税三期强化了对纳税不遵从企业的监管，增加了企业实施真实盈余管理的税收成本，使得纳税不遵从企业倾向于增加应计盈余管理，而且随着税率的上升，应计盈余管理和真实盈余管理的替代关系增强。文章的研究为理解企业盈余管理行为和制定税收监管政策提供了启示。
智能化监管与企业盈余管理选择——基于金税三期的自然实验
摘要
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引用本文
朱凯, 潘舒芯, 胡梦梦. 智能化监管与企业盈余管理选择——基于金税三期的自然实验[J]. 财经研究, 2021, 47(10): 140-155.
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