基于递延所得税视角下盈余管理的研究——以A公司为例

Research on Earnings Management from the Perspective of Deferred Income Tax—Taking Company A as an Example

摘要: 基于2006年《企业会计准则第18号——所得税》，本文以A公司为案例，结合委托代理理论、信息不对称理论及盈利持续理论，分析递延所得税资产在盈余管理中的应用。研究发现，A公司通过高比例的可抵扣亏损和资产减值准备确认递延所得税资产，利用会计准则的主观判断空间进行利润操纵，尤其在2022年通过递延所得税费用实现净利润“扭亏为盈”。本文提出三项改进建议：完善递延所得税资产确认的量化标准、强化内外部监督机制、修订监管指标以评估企业持续性盈利。本研究为企业规范财务行为及监管部门优化制度提供参考。

Abstract: Based on China’s “Accounting Standards for Business Enterprises No.18—Income Tax” (2006), this paper analyzes the application of deferred tax assets in earnings management through the case of Company A, integrating principal-agent theory, information asymmetry theory, and profit continuity theory. The study finds that Company A manipulates profits by recognizing deferred tax assets through deductible losses and asset impairment provisions, especially by achieving a “profit turnaround” in 2022 via deferred tax expenses. Three recommendations are proposed: quantifying the recognition criteria of deferred tax assets, strengthening internal and external supervision mechanisms, and revising regulatory indicators to evaluate sustainable profitability. This research provides insights into standardizing corporate financial practices and optimizing regulatory frameworks.