西安理工大学学报2012，Vol.28Issue(3)：372-378,7.
市场化程度与民营企业税收负担:代理冲突的中介作用——来自中国A股制造业上市公司的经验证据
Degree of Marketization and Tax Burden of Private Enterprise:Mediator Effect of Agency Conflict——Empirical Evidence from China's Listed A Share Manufacturing Companies
摘要
Abstract
Using data of listed manufacturing companies of A share from 2007 to 2009 as the sample, the positive experience identifies the influence mechanism of marketization on the tax burden of private enter-prise. The positive findings show that the improvement of marketization degree can not only decrease the tax burden of private enterprise directly but also lower the tax burden of private enterprise indirectly through inhibiting agency conflicts. Agency cost can play the mediator role in the process of influencing the tax burden of private enterprises in the marketization environment. Accordingly, improving the mar-ketization and relaxing agency conflicts are able to lower the tax burden of private enteoprises effectively.关键词
市场化程度/代理成本/税收负担/中介作用Key words
marketization degree/agency cost/tax burden/mediator effect分类
管理科学引用本文复制引用
吴祖光,李秉祥..市场化程度与民营企业税收负担:代理冲突的中介作用——来自中国A股制造业上市公司的经验证据[J].西安理工大学学报,2012,28(3):372-378,7.基金项目
陕西省软科学计划基金资助项目(2012KRM10). （2012KRM10）
