| 邓丽.环保产业上市公司税务风险评价实证研究——基于财务报告数据角度[J].唐山学院学报,2018,31(1):100-108 |
| 环保产业上市公司税务风险评价实证研究——基于财务报告数据角度 |
| An Empirical Study of Tax Risk Assessment of Listed Companies in Environmental Protection Industry:Based on the Financial Reporting Data |
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| DOI：10.16160/j.cnki.tsxyxb.2018.01.019 |
| 中文关键词: 环保产业上市公司 税务风险 因子分析 聚类分析 |
| 英文关键词: listed companies in environmental protection industry tax risk factor analysis cluster analysis |
| 基金项目: |
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| 中文摘要: |
| 环保产业作为拉动经济增长的新引擎，为我国经济发展和生态文明建设发挥了重要的支撑作用。以我国39家环保产业上市公司作为样本，通过因子分析法对其2015年和2016年的主要财务指标进行分析、对比，识别影响环保产业公司税务风险的主要财务因素，构建环保产业上市公司基于财务报告数据角度的税务风险评价体系，对环保产业上市公司的税务风险程度进行打分和排序；并采用聚类分析法根据样本企业的税务风险程度对其进行分类，最后根据实证分析结果对如何降低环保产业上市公司税务风险提出合理化建议。 |
| 英文摘要: |
| As a new engine of economic growth, the environmental protection industry plays an important supporting role in the economic development and the construction of ecological civilization in China. Based on the samples of 39 listed companies in environmental protection industry in China, the author of this paper has analyzed and compared the major financial indicators in 2015 and 2016 through factor analysis, discovered the main financial factors that affect the tax risk of environmental protection companies, and constructed a tax risk assessment system for listed companies in the environmental protection industry based on the financial reporting data, graded and ranked the tax risk of these companies, and classified them according to the tax risk degree of the companies with the method of cluster analysis. Finally, on the basis of the results of empirical analysis, the author has put forward some suggestions on how to reduce the tax risk of listed companies in environmental protection industry. |
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