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中文摘要：
税收负担是会计稳健性产生的重要原因之一，稳健性的财务报告对于经理人薪酬契约制定、缓解委托代理问题发挥着重要作用（Watts，2003）。本文以2004到2008年间A股上市公司为研究样本。实证检验了税收负担对会计稳健性的影响、稳健性的会计盈余对薪酬业绩敏感度有何影响。研究结果表明，税收负担显著提高了会计稳健性，但按照盈利和亏损进行分组后研究发现，这一关系仅存在于盈利组中，而在亏损组中税收负担对会计稳健性无显著影响；进一步的经验证据显示，在盈利组中，由于受到会计稳健性的影响，薪酬业绩敏感度得以显著增强．而在亏损组中薪酬业绩敏感度则无显著影响。
英文摘要：
Tax burden is one of the important emergency resources of accounting conservatism, and accounting conservatism plays an important role in compensation contracts of managers and solving agency problems （ Watts, 2003 ）. Using listed companies of China＇s A - share capital markets from 2004 to 2008 as sample, this paper empirically examines the effects of tax burden on accounting conservatism and how conservative account- ing earnings affect managers＇ compensation contracts. The empirical results show that tax burden enhances ac- counting conservatism significantly, when the sample is divided into profit - making and loss group, the rela- tionship only exists in profit - making enterprises, tax burden doesn＇t affect conservatism significantly in loss group. Further evidence shows that an increasing sensitivity of executive pay to performance only exists in profit -making sub -sample but not in loss group.
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