本文選題：費用粘性 + 中央企業(yè)��； 參考：《吉林財經(jīng)大學(xué)》2013年碩士論文

【摘要】：傳統(tǒng)管理會計成本性態(tài)理論中假設(shè)成本與業(yè)務(wù)量之間存在必然的線性關(guān)系，即業(yè)務(wù)量隨成本的增加或減少成比例變化。而學(xué)者們在研究過程中發(fā)現(xiàn)，二者并不以完全的直線關(guān)系變化：在業(yè)務(wù)量變化的正反方向上，成本隨業(yè)務(wù)量變化時，邊際變化率表現(xiàn)出不對稱性(增長率高于降低率)。在費用行為中容易被觀察得到，因此又稱為費用“粘性”（孫錚、劉浩，2004）。提出有效建議來加強成本費用管理，有助中央企業(yè)穩(wěn)定、長期、有序地發(fā)展，由此從整體上使我國的經(jīng)濟水平得到進一步的提高。 在對國內(nèi)外相關(guān)學(xué)者關(guān)于成本及費用粘性研究文獻進行回顧與梳理的基礎(chǔ)上，分析了制度背景及相關(guān)理論。本文以我國中央企業(yè)上市公司為樣本，以國資委實施《中央企業(yè)負責(zé)人經(jīng)營業(yè)績考核暫行辦法》作時期界定，，運用實證研究方法驗證了在2001-2011年我國央企上市公司存在粘性，并且考核辦法實施前后的粘性程度存在差異。研究結(jié)果表明：①我國中央企業(yè)上市公司存在費用的粘性特征，且行業(yè)不同，費用的粘性程度有差異；②考核辦法正式實施后，降低了央企上市公司粘性程度；③拉長時間跨度，費用粘性在以后的會計期間出現(xiàn)反轉(zhuǎn)；④在費用粘性的成因方面，宏觀經(jīng)濟增長具有減弱費用粘性的效果，資本密集程度與費用粘性程度成正相關(guān)。 根據(jù)以往的研究結(jié)果可以得知，在我國上市企業(yè)當(dāng)中成本費用粘性是普遍存在的。但是通過完善中央企業(yè)內(nèi)部各方面成本費用監(jiān)督與控制的途徑和方式，可以降低費用粘性的消極影響，優(yōu)化企業(yè)治理結(jié)構(gòu)、提高成本管理水平，使其盈利水平和能力得到改善。由此實現(xiàn)社會資源的有效利用與合理配置，進而合理降低總成本。
[Abstract]:In the traditional cost behavior theory of management accounting, it is assumed that there is an inevitable linear relationship between the cost and the volume of business, that is, the volume of business varies proportionately with the increase or decrease of the cost. However, in the process of research, it is found that the two do not change completely in a straight line. In the positive and negative direction of the change of business volume, the marginal rate of change shows asymmetry (the growth rate is higher than the decreasing rate) when the cost changes with the volume of business. It is easy to be observed in the behavior of expenses, so it is also called "stickiness" of expenses. Putting forward effective suggestions to strengthen cost and cost management will help the central enterprises to develop steadily, in the long run and in an orderly manner. Therefore, the economic level of our country has been further improved on the whole. On the basis of reviewing and combing the literatures of domestic and foreign scholars on cost and cost stickiness, the institutional background and relevant theories are analyzed. This paper takes the listed companies of the central enterprises as a sample, defines the period of the implementation of the interim measures for the performance Assessment of the Central Enterprise leaders by the SASAC, and verifies the existence of stickiness in the listed companies of the central enterprises in China from 2001 to 2011 by using the empirical research method. And the evaluation method before and after the implementation of viscosity degree differences. The research results show that there exists the viscous characteristic of the cost in the central enterprise listed company of our country, and the industry is different, and the viscosity degree of the cost is different. 2 after the formal implementation of the examination method, the viscosity degree of the listed company in the central enterprise has been reduced. (3) when the time span is long and the cost viscosity is reversed in the later accounting period, the macroeconomic growth has the effect of weakening the cost stickiness in terms of the causes of the cost stickiness. There is a positive correlation between the degree of capital concentration and the degree of cost stickiness. According to the previous research results, the cost stickiness is common in listed enterprises in China. However, by perfecting the ways and means of supervising and controlling the cost and expenses in all aspects of the central enterprise, we can reduce the negative influence of the cost stickiness, optimize the corporate governance structure, improve the cost management level, and improve its profit level and ability. Thus, the effective utilization and rational allocation of social resources are realized, and then the total cost is reasonably reduced.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F276.1

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本文編號：2000013