关键词: 企业成本管理, 领导权结构, 企业避税, 会计信息可靠性, 增值税

Abstract: Taking A-share companies in Shanghai and Shenzhen Stock Exchanges as examples of this study,we apply correlation analysis and regression analysis to accounting information reliability study. With account-tax divergence after eliminating accrued profit as the measurement for corporate tax avoidance, and with earnings aggressiveness as measurement for accounting information reliability,we analyze the relation between corporate tax avoidance and accounting information reliability,and we find out that corporate tax avoidance is negatively related to accounting information reliability. We then further analyze the correlation among board leadership, corporate tax avoidance and accounting information reliability, and we find out that negative effect of corporate tax avoidance on accounting information reliability mainly occur in companies without board leadership duality. The findings provide reference for improvement of corporate management and accounting information reliability.

Key words: corporate cost management, board leadership structure, corporate tax avoidance, accounting information reliability, value added tax