本文關(guān)鍵詞：我國制造類上市公司費用粘性地區(qū)差異的實證檢驗　出處：《東北財經(jīng)大學》2012年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 費用粘性 制造類 地區(qū)差異 實證檢驗

【摘要】：在傳統(tǒng)的成本性態(tài)理論中,成本被分為變動成本、固定成本和混合成本三大類,并且以變動成本和固定成本為基礎(chǔ)建立了傳統(tǒng)的成本模型。在該模型中,成本與企業(yè)業(yè)務(wù)量的關(guān)系為一種簡單的線性關(guān)系。成本的增減跟隨業(yè)務(wù)量的增減呈現(xiàn)出等比例的同向的增減變動。2003年,Anderson等國外學者通過實證研究,提出了成本費用“粘性”的概念,動搖了傳統(tǒng)成本性態(tài)理論的基礎(chǔ)地位。隨后陸續(xù)有國內(nèi)外學者證明了費用粘性的存在,也就是業(yè)務(wù)量增加時企業(yè)費用的增加量會大于減少相同業(yè)務(wù)量時費用的減少量。于此同時,費用粘性的成因、影響因素和經(jīng)濟后果等研究也逐漸展開,使得費用粘性越來越受到理論界和實務(wù)界的關(guān)注。 本文主要研究我國制造類上市公司費用粘性的地區(qū)差異問題。本文選用了我國滬深A(yù)股452個制造類上市公司作為樣本,運用其2001年至2011年銷售收入和銷管費用的數(shù)據(jù)進行實證檢驗。按照東部、中部和西部三個經(jīng)濟區(qū)域?qū)⑺械臉颖竟痉譃槿齻�部分,比較他們在費用粘性的存在性、特征以及受宏觀經(jīng)濟影響方面是否存在差異。 研究結(jié)果顯示我國制造類上市公司存在地區(qū)差異。首先,我國不同地區(qū)費用粘性的強弱程度不同,中部地區(qū)的費用粘性最強,西部地區(qū)次之,東部地區(qū)最弱。其次,我國制造類上市公司未體現(xiàn)出費用粘性的反轉(zhuǎn)性特征,西部地區(qū)的費用粘性不但增強,而且隨著檢驗期的拉長,費用粘性的程度反而強。再次,我國制造類上市公司費用粘性存在反向性的特征,東部、中部和西部地區(qū)的費用粘性雖然反映出不同的變化過程,但是總體趨勢都是隨著銷售收入變動趨勢的增大而減弱。另外,我國宏觀經(jīng)濟增長未能增強我國制造類上市公司費用粘性的強度。我國東部地區(qū)和中部地區(qū)的費用粘性均因宏觀經(jīng)濟增長因素而減弱。我國制造類上市公司管理中存在較大的機會主義。最后,本文就我國制造類上市公司費用粘性的地區(qū)差異提出了相關(guān)政策建議。
[Abstract]:In the traditional cost behavior theory, the cost is divided into three categories: variable cost, fixed cost and mixed cost, and the traditional cost model is established on the basis of variable cost and fixed cost. The relationship between cost and business volume is a simple linear relationship. The increase or decrease of cost follows the increase or decrease of business volume in the same proportion. 2003. Through empirical research, Anderson and other foreign scholars put forward the concept of "stickiness" of cost and expense. It shakes the basic position of the traditional cost behavior theory, and then some scholars at home and abroad have proved the existence of cost stickiness. That is, the increase in business costs will be greater than the reduction of the same amount of business. At the same time, the cause of the cost stickiness, factors and economic consequences of the study has been gradually launched. The cost viscosity is paid more and more attention by the theoretical and practical circles. This paper mainly studies the regional differences of the cost stickiness of manufacturing listed companies in China. This paper selects 452 manufacturing listed companies in Shanghai and Shenzhen as samples. Based on the data of sales income and sales management expenses from 2001 to 2011, the sample companies are divided into three parts according to the three economic regions of the east, the middle and the west. Compare their differences in the existence, characteristics, and macroeconomic impact of cost stickiness. The results show that there are regional differences in manufacturing listed companies in China. First of all, different regions of China have different degree of fee stickiness, the middle region has the strongest cost viscosity, and the western region is the second. Second, the manufacturing listed companies in China do not show the reverse characteristics of fee viscosity, the cost viscosity of the western region not only increases, but also with the extension of the inspection period. Thirdly, the cost stickiness of the manufacturing listed companies in China has reverse characteristics, although the cost viscosity in the eastern, central and western regions reflects the different process of change. But the overall trend is to increase the trend of sales revenue and weaken. China's macroeconomic growth has failed to strengthen the strength of the cost stickiness of the manufacturing listed companies in China. The cost viscosity in the eastern and central regions of China is weakened by macroeconomic growth factors. Management of the manufacturing listed companies in China. There is a greater opportunism. Finally. This paper puts forward some policy suggestions on the regional differences of the cost stickiness of manufacturing listed companies in China.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F406.72;F425;F224;F832.51

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本文編號：1366939