本文選題：市場化進(jìn)程　切入點(diǎn)：社會性負(fù)擔(dān)　出處：《石河子大學(xué)》2017年碩士論文

【摘要】：成本費(fèi)用管理作為管理會計的核心,公司經(jīng)營管理的重要組成部分,是企業(yè)成本管理的重中之重,而成本性態(tài)理論在公司的生產(chǎn)經(jīng)營決策和戰(zhàn)略選擇決策中均起著重要作用。傳統(tǒng)成本性態(tài)理論認(rèn)為成本費(fèi)用與業(yè)務(wù)量的變化之間存在線性關(guān)系,而自從2003年ABJ實(shí)證證明美國上市公司費(fèi)用具有不對稱性,并提出“費(fèi)用粘性”的概念后,國內(nèi)外學(xué)者開始對成本性態(tài)理論的實(shí)務(wù)性產(chǎn)生了懷疑,并通過大量的實(shí)證研究探究并證實(shí)費(fèi)用粘性的存在。本文以2008-2014年中國上市公司數(shù)據(jù)為樣本,立足我國的特殊的制度背景,從企業(yè)承擔(dān)的社會性負(fù)擔(dān)視角考察企業(yè)承擔(dān)社會性負(fù)擔(dān)對企業(yè)費(fèi)用粘性的影響。研究結(jié)果表明,企業(yè)基于建立政治關(guān)聯(lián)、名譽(yù)等自愿因素以及政治干預(yù)、社會壓力等被動因素承擔(dān)著社會性負(fù)擔(dān),且地方政府為達(dá)到其經(jīng)濟(jì)發(fā)展和社會目標(biāo)干預(yù)企業(yè)的經(jīng)營行為,使得企業(yè)資源調(diào)整行為特別是勞動力資源調(diào)整行為受到阻礙,進(jìn)而造成企業(yè)承擔(dān)的企業(yè)冗員越重,公司費(fèi)用粘性水平越高這一事實(shí)。進(jìn)一步研究表明,隨著我國市場化進(jìn)程的推進(jìn),政府干預(yù)成本增加,干預(yù)行為減緩,在一定程度上增強(qiáng)了企業(yè)資源調(diào)整的主動性,繼而使得市場化程度的提高緩解了社會性負(fù)擔(dān)所導(dǎo)致的高費(fèi)用粘性水平。本文研究立足我國特殊的制度背景,探索導(dǎo)致我國上市公司費(fèi)用粘性遠(yuǎn)高于國外的制度性原因,深化了費(fèi)用粘性的社會學(xué)視角解說,彌補(bǔ)了國內(nèi)關(guān)于費(fèi)用粘性相關(guān)研究的不足,有助于在我國特殊制度背景下客觀評價我國地方政府政績考核制度的成敗和國企改革的進(jìn)程。
[Abstract]:As the core of management accounting, cost management is the most important part of enterprise cost management, and the theory of cost behavior plays an important role in the decision-making of production and management and strategic choice.The traditional cost behavior theory holds that there is a linear relationship between the cost cost and the change of the volume of business. Since ABJ proved that the cost of the listed companies in the United States has asymmetry in 2003, and put forward the concept of "cost stickiness".Scholars at home and abroad began to doubt the practical nature of the cost behavior theory, and through a large number of empirical research to explore and verify the existence of cost stickiness.Based on the data of Chinese listed companies from 2008 to 2014 and based on the special institutional background of our country, this paper examines the impact of social burden on the stickiness of enterprise expenses from the perspective of social burden borne by enterprises.The results show that enterprises bear the social burden based on the voluntary factors such as establishing political connections, reputation, and passive factors such as political intervention, social pressure, etc.In order to achieve its economic development and social goals, the local government interferes with the management behavior of enterprises, which hinders the behavior of enterprise resource adjustment, especially the adjustment of labor resources, which causes the enterprises to bear more and more redundant employees.The higher the viscous level of corporate expenses, the more.Further research shows that with the advancement of the market-oriented process in China, the government intervention costs increase, the intervention behavior slows down, and to a certain extent, the initiative of enterprise resource adjustment is enhanced.Then the increase of marketization alleviates the high cost viscosity caused by social burden.Based on the special institutional background of our country, this paper explores the institutional reasons why the cost stickiness of listed companies in our country is much higher than that of foreign countries, deepens the explanation from the sociological angle of view of fee stickiness, and makes up for the deficiency of domestic research on fee stickiness.It is helpful to evaluate objectively the success or failure of the local government performance appraisal system and the process of state-owned enterprise reform under the background of the special system of our country.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F832.51

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 梁上坤;;媒體關(guān)注、信息環(huán)境與公司費(fèi)用粘性[J];中國工業(yè)經(jīng)濟(jì);2017年02期

2 韓嵐嵐;馬元駒;;內(nèi)部控制對費(fèi)用粘性影響機(jī)理研究——基于管理者自利行為的中介效應(yīng)[J];經(jīng)濟(jì)與管理研究;2017年01期

3 周兵;鐘廷勇;徐輝;任政亮;;企業(yè)戰(zhàn)略、管理者預(yù)期與成本粘性——基于中國上市公司經(jīng)驗(yàn)證據(jù)[J];會計研究;2016年07期

4 于昆;;國有企業(yè)社會性負(fù)擔(dān)分析[J];現(xiàn)代國企研究;2016年12期

5 梁上坤;;股權(quán)激勵強(qiáng)度是否會影響公司費(fèi)用黏性[J];世界經(jīng)濟(jì);2016年06期

6 肖芬蓉;班琨;;國企政策性負(fù)擔(dān)存與留的困境與治理思路——以中國郵政集團(tuán)公司為例[J];四川行政學(xué)院學(xué)報;2016年02期

7 張詠梅;穆文娟;;我國煤炭上市公司成本粘性的實(shí)證研究[J];山東科技大學(xué)學(xué)報(社會科學(xué)版);2016年01期

8 劉萍;袁細(xì)壽;;交通運(yùn)輸企業(yè)成本粘性影響因素研究[J];鐵道運(yùn)輸與經(jīng)濟(jì);2015年12期

9 毛洪濤;李子揚(yáng);程軍;;非經(jīng)濟(jì)動因可引致企業(yè)粘性成本行為嗎——基于社會成本理論及中國市場背景的實(shí)證分析[J];南開管理評論;2015年06期

10 陳宏明;黎紫紅;;管理者悲觀預(yù)期與成本粘性相關(guān)性的實(shí)證研究——以電力業(yè)上市公司為例[J];會計之友;2015年13期

，

本文編號：1728309