本文選題：政治聯(lián)系　切入點(diǎn)：隱性激勵(lì)　出處：《會(huì)計(jì)與經(jīng)濟(jì)研究》2017年03期

【摘要】：以民營(yíng)企業(yè)在職消費(fèi)為例,考察政治關(guān)聯(lián)如何影響隱性激勵(lì)及企業(yè)價(jià)值。研究發(fā)現(xiàn),相對(duì)于無(wú)政治聯(lián)系的民營(yíng)企業(yè),有政治聯(lián)系的民營(yíng)企業(yè)在職消費(fèi)更低;民營(yíng)企業(yè)的在職消費(fèi)對(duì)企業(yè)價(jià)值具有負(fù)面影響,而政治聯(lián)系削弱了在職消費(fèi)對(duì)民營(yíng)企業(yè)價(jià)值的負(fù)面影響。總體來(lái)看,民營(yíng)企業(yè)的政治聯(lián)系有助于節(jié)約企業(yè)的交易成本與減少政府的利益侵占,從而提升了企業(yè)價(jià)值。
[Abstract]:Taking the private enterprise's on-the-job consumption as an example, this paper investigates how the political connection affects the implicit incentive and enterprise value.The study found that, compared with the private enterprises without political connection, the in-service consumption of the private enterprises with political ties is lower, and the on-the-job consumption of the private enterprises has a negative impact on the enterprise value.And the political connection weakens the negative influence of the on-the-job consumption on the value of the private enterprise.In general, the political connection of private enterprises helps to save the transaction cost and reduce the government interests, thus enhancing the enterprise value.
【作者單位】： 上海立信會(huì)計(jì)金融學(xué)院會(huì)計(jì)學(xué)院;上海應(yīng)用技術(shù)大學(xué)經(jīng)濟(jì)與管理學(xué)院;上海財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)研究項(xiàng)目(12YJA790197) 國(guó)家自然科學(xué)基金項(xiàng)目(71372070)
【分類(lèi)號(hào)】：D0;F275;F276.5
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本文編號(hào)：1718331