Book-Tax Difference、Earnings Management and Income Tax Avoidance

会计与税收是经济活动中重要的两个领域，会计构成税收的基础，税收反过来又深刻影响着会计。随着我国会计改革与税制改革的不断深化，会计制度与税收法规的分离已是必然，而两者间的差异也为企业的盈余管理与避税提供了空间与可能性，对企业所得税的征管带来了不小的挑战。会计收益与应税所得差异的影响因素有哪些？各自的影响程度又如何？对所得税后续管理与风险防控有哪些借鉴？所得税征管将如何应对？这些问题应当引起税务工作者的关注与重视。 本文立足于《企业会计准则》与《企业所得税法》，阐释会计税收差异概念、讨论我国会计税收模式，剖析两者差异的影响因素。首先从制度性角度，梳理了会计准则与税收规定在收入、费用扣除、资产计量...Accounting and taxation are two important areas of economic activity. Accounting constitutes the foundation of taxation, taxation, in turn, has a profound effect on accounting. With the deepening of accounting reform and tax reform in China, the separation of accounting and tax laws is inevitable, at the same time, book-tax-difference provides space for firm’s earnings management and income tax av...学位：税务硕士院系专业：经济学院_税务硕士学号：1552015115267

P2P网络借贷平台上的借款历史传递信号吗？——来自中国“人人贷”平台的经验证据

罗进辉(厦门大学管理学院)；陈华阳(厦门大学管理学院)；许雯婷(厦门大学管理学院)【中文摘要】2016年博鳌亚洲论坛发布的《互联网金融报告2016》指出，征信应该为互联网金融发展提供基础保障。在传统的银行信贷中，金融中介机构会审查借款人的信用历史信息来确保信贷质量。在P2P网络借贷平台中，出借人为了保证资金安全，是否也同样关注借款人的借款历史信息？本文利用中国“人人贷”平台在2015年5--9月发布的46197条借款数据实证检验并回答上述疑问。研究结果表明，借款人的历史借款成功率越高，其后续借款所需支付的成本越低，借款的成功率越高，而借款的竞标完成时间则越短。与此同时，如果借款人所在地区的社会信任水平越高，其较高的历史借款成功率越有利于降低借款成本，也即地区的社会信任水平对借贷双方的借贷行为起着重要的润滑调节作用。本文的研究结论对推进个人征信体系的建立和完善以及互联网金融的健康发展都具有重要的实践启示。 【Abstract】The 2016 Internet Finance Report，which was published by the Boao Asian Forum,advocates that credit history builds a foundation for the development of Internet finance. In the traditional bank lending practices， financial intermediaries will review the information in credit histories of the borrowers to ensure the repayment of the loans. By the same token,do lenders in P2P lending platform scrutinize the borrowing histories of borrowers ？ Using a data set of 46197 lending transactions disclosed by China's Renren Loan lending platform during the period of May to September in 2015 ， we find that the higher the success rate of borrowing in the past is ，the lower the borrowing cost is in the future and the shorter the time of having a borrowing request filled is. In addition ，we find evidence that the social trust quality of regions that borrowers reside in is significantly positively (negatively) associated with the success rate of borrowing (the borrowing cost). This result implies that social trust plays a positive role in credit transactions. Overall,our findings have important implications for related regulations and practices in the internet finance market.本文得到国家自然科学基金面上项目“上市公司聘请社会名人和退休官员担任独立董事的动机与后果”（71572160）的资助，特别感谢西安交通大学管理学院陈相如博士慷慨分享相关数据

末次冰盛期中国气候要素定量重建

古气候定量化是古全球变化研究的核心目标之一.重建末次冰盛期时段((18±2)ka~(14)C)气候变化特征,对理解冰期-间冰期地球气候演化规律具有重要的意义.以往古气候要素定量重建,主要基于现代气候条件下孢粉-气候的统计学方法,因难以有效区分过去气候季节性变化和大气CO_2浓度降低对植物生长的影响,导致重建结果可能存在不确定性.本研究基于植物生理过程、新一代古气候定量重建的植被反演方法,考虑上述环境因子对植物生长的影响,利用新完善的中国第四纪孢粉数据库,重建了古气候的空间格局.结果表明,在末次冰盛期,大气CO_2浓度降低对中国古气候要素重建结果影响不显著;全国年均温比现在低约(5.6±0.8)℃,最冷月温度和最热月温度分别降低约(11.0±1.6)℃和(2.6±0.9)℃,且中国南方降温幅度达到约(5.5±0.5)℃,接近平均值的水平,年均温变化主要归因于冬季温度的降低;全国年降水量比现在低约(46.3±17.8)mm,其中北方降水减少约(51.2±21.4)mm,年降水变化主要源于夏季降水的减少.与古气候模拟结果的对比揭示,虽然现有模式能较好模拟年均气候模态,但是在季节性变化上与重建结果还有较大的差距,指示未来在提高古气候重建精度的同时需进一步加强古气候模式的季节性气候模拟能力

JUNO Sensitivity on Proton Decay p→νˉK+p\to \bar\nu K^+ Searches

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this paper, the potential on searching for proton decay in $p\to \bar\nu K^+$ mode with JUNO is investigated.The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits to suppress the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar\nu K^+$ is 36.9% with a background level of 0.2 events after 10 years of data taking. The estimated sensitivity based on 200 kton-years exposure is $9.6 \times 10^{33}$ years, competitive with the current best limits on the proton lifetime in this channel

JUNO sensitivity on proton decay p → ν K + searches*

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this study, the potential of searching for proton decay in the $p\to \bar{\nu} K^+$ mode with JUNO is investigated. The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits suppression of the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar{\nu} K^+$ is 36.9% ± 4.9% with a background level of $0.2\pm 0.05({\rm syst})\pm$$0.2({\rm stat})$ events after 10 years of data collection. The estimated sensitivity based on 200 kton-years of exposure is $9.6 \times 10^{33}$ years, which is competitive with the current best limits on the proton lifetime in this channel and complements the use of different detection technologies