时尚汽车_汽车生活移动版

Abstract：How to motivate management to maximize the value of the enterprise is the key part of corporate governance. The paper examines the relation between promotion-based tournament incentives of chief financial officer （CFO） and corporate tax aggressiveness based on the data of A- share listed companies in China in 2009-2015， finding the greater the incentive for CFO to be given to the tournament， the greater the degree of corporate tax aggressiveness； compared to non-state owned enterprises， the effect of state owned enterprises′ tournament incentive on tax radical degree is more obvious.

Key words：tournament incentives； position promotion； corporate tax aggressiveness

（責任编辑：周正）