上市公司非税成本的识别与计量--基于因子分析法的非税成本指数构建

摘要

自有效税务筹划理论提出后，非税成本开始被学术界所瞩目，然而，受难以识别和构成较为复杂等因素的制约，非税成本识别与计量一直是会计领域中的经验税务研究难题之一。以非税成本的内涵和构成为基础，通过因子分析法构建非税成本指数，对中国上市公司非税成本进行识别与计量，可为非税成本相关研究提供思路。%Since putting forward the effective tax planning theory, the academia begun to make an attention on the non-tax costs. However, limited by the difficult identification and complex factors of the non-tax cost, the identification and measurement of the non-tax costs had always been a problem on the tax research. In order to effectively solve the problem, based on the connotation and the composing of the non-tax cost, the paper build the non-tax cost index by the factor analysis method, try to identify and measure the non-tax cost of Chinese listed companies, and promote the relevant empirical research on the non-tax costs.