摘要
税务筹划作为一种理财行为,不可避免地受到契约安排和公司治理的制约和影响。文章从公司治理、契约安排角度深入分析了税务筹划的治理机制与供给机制,提出了诱导性契约安排与激励相结合的公司治理模式,为税务筹划治理效率的提高奠定了基础。
Taxation planning, as a way of wealth management, couldn＇t avoid the restriction and influence of contractual arrangements and corporate governance. The thesis analyses the supply and management mechanism of taxation planning deeply from angels of corporate governance and contractual arrangements, proposes the improved corporate governance model of induced contractual arrangements and incentives, which provides the foundation of effectiveness and efficiency of taxation planning.
出处
《上海立信会计学院学报》
2007年第3期70-74,共5页
Journal of Shanghai Lixin University of Commerce
关键词
公司治理
契约安排
税务筹划
治理机制
corporate governance
contractual arrangements
taxation planning
governance mechanism
