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摘要：企业避税一直是国内外理论界和实务界关注的焦点，相关学者对该行为的影响因素和经济后果也做出了许多研究。同时，随着中国经济的发展，融资约束问题已成为制约经济转型和升级的重要瓶颈之一，而融资约束也是影响企业避税行为的重要因素。本文选取沪深两市A 股上市公司为样本，从融资约束的角度研究不同水平下的融资约束对企业避税活动的影响，并进一步检验该影响在不同产权性质的企业中是否存在差异。研究发现，与融资不受约束公司相比，融资约束公司避税的程度提高得更为明显，避税的动机更强。同时，相比国有企业，受融资约束的非国有企业的避税意图更为明显，但是这种差异并不显著。25713
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毕业论文关键词：融资约束；企业避税；产权性质
Financial Constraints, Nature of Property Right and Corporate Tax Avoidance
Based on the empirical evidence of listed companies in China
Abstract：Corporate tax avoidance has been the focus of theory and practice both at home and abroad. Relevant scholars have made a lot of research on the influence factors and economic consequences of this behavior. At the same time, with the development of Chinese economy, the financial constraint problem has become one of the important bottleneck of the economic transformation and upgrade, and financial constraints is also the important factors that affect corporate tax avoidance.Based on the A-share listed companies as samples, We do the empirical study from the perspective of financial con straints on corporate tax avoidance activities under different levels of financial constraints ,and we further examine the effect if there is a difference in different nature of property rights of enterprises.The empirical result shows that,Compared with financial unconstraint companies,financial constraint companies become much more tax aggressive,which suggests the low liquidity and the strong motivation of tax avoidance in the company with financial constraints. At the same time, compared with the state-owned equity enterprises, the financing constraints of non-state enterprises tax avoidance intention is more apparent,but this difference is not significant.
Key words: Financial Constraints；Corporate Tax Avoidance；Nature of Property Right
目 录
摘要 1
关键词 1
Abstract 1
Key words 1
一、引言 1
二、文献综述 2
(一)企业避税行为的影响因素研究 2
1.公司治理机制与企业避税 2
2.产权性质与企业避税 3
3.外部融资约束与企业避税 3
（二）企业避税行为的经济后果研究 3
三、理论分析与研究假设 4
（一）融资约束与企业避税 4
（二）融资约束、产权性质与企业避税 4
四、研究设计 5
（一）数据样本选择和数据来源 5
（二）研究模型与研究变量 5
1.企业避税变量测度 5
2.融资约束变量设计 5
3.模型设计 6
五、实证检验结果与分析 7
（一）描述性统计 7
（二）变量间相关性检验 7
（三）多元回归分析 8
751、研究结论 9
致谢 9
参考文献 9
融资约束、产权性质与企业避税基于我国上市公司的经验证据
一、引言