本文選題：在職消費 + 媒體監(jiān)督�。� 參考：《重慶工商大學(xué)》2017年碩士論文

【摘要】：在職消費作為隱性激勵的一種方式,適度的在職消費是合理且必要的,例如給高管配備寬敞的辦公室,專車等,給予高管一定的物質(zhì)激勵,可以提高高管的威望和工作效率,因此在一定范圍里的在職消費可以承擔(dān)潤滑企業(yè)日常經(jīng)營活動的角色。其次,職務(wù)消費不同于在職消費,它只是組成在職消費的一部分,本文的在職消費是指超額的管理費用,因為從會計處理角度看,管理人員的在職消費項目大部分都記在“管理費用”科目里,過多的管理費用意味著在職消費的存在。但是在職消費超過一定范圍就會增加代理成本,損害股東及其他利益相關(guān)者,從而影響企業(yè)的業(yè)績和競爭力,這主要是因為在職消費的內(nèi)容非常繁復(fù)瑣碎,而且當(dāng)前會計準(zhǔn)則沒有出臺相關(guān)的條例來明確定義在職消費,故對在職消費的會計處理上留有較大的操作空間,從而導(dǎo)致模糊了對在職消費的界定,使得管理者更有能力和動力為自己謀求過度的隱性福利而不是從股東的利益出發(fā),進而公司的管理層在職消費行為往往都超過了適度的范圍。此外,從在職消費披露情況看,有一小部分的上市公司披露了在職消費的情況,但是披露的內(nèi)容都不相同且披露的金額也都有很大的出入。當(dāng)前對在職消費的研究視角大多集中在公司內(nèi)部治理機制和法律層面上,但是由于現(xiàn)有法律和制度的不完善,導(dǎo)致結(jié)果不是很樂觀。因此,本文試圖突破原有的研究視角,以媒體監(jiān)督為視角,尋求外部治理方法對在職消費的影響,并進一步探討媒體監(jiān)督影響在職消費的中間路徑。首先,本文整理歸納了中外學(xué)者相關(guān)的研究現(xiàn)狀,并結(jié)合公司治理的相關(guān)理論,委托—代理理論,媒體的相關(guān)理論和政府規(guī)制理論,進而歸納出媒體監(jiān)督、在職消費與行政機構(gòu)介入的邏輯關(guān)系并基于三者的關(guān)系提出相關(guān)假設(shè)。其次,選取滬深兩市A股上市公司,包括2011年至2015年5年的數(shù)據(jù),經(jīng)過對數(shù)據(jù)的篩選與整理,進行了回歸分析。與此同時,驗證了媒體監(jiān)督對在職消費的影響及行政介入在監(jiān)督作用中的傳導(dǎo)機制。本文共分為六大部分:第一部分是緒論,主要闡述了研究背景與選題意義、研究內(nèi)容與研究方法和創(chuàng)新點;第二部分為文獻綜述,主要整理和總結(jié)國內(nèi)外在職消費和媒體監(jiān)督的相關(guān)研究現(xiàn)狀;第三部分為概念界定與理論基礎(chǔ),主要對相關(guān)概念進行了界定和分析了相關(guān)的理論;第四部分為研究設(shè)計部分,包括基于理論分析提出了相關(guān)4個假設(shè),對變量進行設(shè)計和對模型進行構(gòu)建;第五部分為實證檢驗,這一部分主要包括了在樣本選擇和數(shù)據(jù)來源整理的基礎(chǔ)上對樣本進行了描述性統(tǒng)計和對本文所提出的4個假設(shè)進行檢驗,并得出本文的主要結(jié)論;第六部分為本文結(jié)論與政策性建議,主要是針對實證結(jié)論提出的相應(yīng)的政策建議和闡述論文的不足之處與未來展望。通過實證研究分析發(fā)現(xiàn):當(dāng)年的媒體能有效監(jiān)督上市公司高管當(dāng)年在職消費問題,并且上一年的媒體也能有效監(jiān)督當(dāng)年上市公司在職消費問題,但是當(dāng)年的媒體監(jiān)督較上一年媒體監(jiān)督對當(dāng)年公司高管在職消費水平的影響更大。此外,當(dāng)年媒體監(jiān)督對國有企業(yè)在職消費的影響更大。同時,實證檢驗了媒體對在職消費的監(jiān)督作用是通過行政機構(gòu)的介入實現(xiàn)的,而且國有企業(yè)受行政機構(gòu)的影響強于非國有企業(yè)的。
[Abstract]:As a way of recessive incentive, the on-the-job consumption is reasonable and necessary, such as providing the senior executives with spacious offices, special trains and so on, giving the executives certain material incentives, which can improve the prestige and efficiency of the executives. Therefore, the on-the-job consumption in a certain range can be used to lubricate the daily business activities of the enterprises. Secondly, the job consumption is different from the on-the-job consumption. It is only a part of the on-the-job consumption. The on-the-job consumption in this article refers to the excess management cost, because from the perspective of accounting treatment, most of the management staff's on-the-job consumption items are recorded in the "management cost" section. Too much management costs mean the existence of on-the-job consumption. But it will increase the agency cost, damage the shareholders and other stakeholders, and affect the performance and competitiveness of the enterprise. This is mainly because the content of the incumbency consumption is very complicated and trivial, and the current accounting standards have not issued relevant regulations to define the on-the-job consumption. There is a larger operating space in the accounting treatment, which leads to the blurring of the definition of on-the-job consumption, which makes the managers more capable and motivated to seek excessive recessive welfare rather than from the interests of shareholders. In addition, the company's management on the job consumption behavior tends to exceed the appropriate scope. In addition, from the incumbency consumption. There is a small number of listed companies disclosing the situation of on-the-job consumption, but the contents of the disclosure are different and the amount of the disclosure is very different. The current research perspective on the on-the-job consumption is mostly focused on the internal governance mechanism and the legal level of the company, but it is due to the imperfect laws and systems. It is not very optimistic. Therefore, this article attempts to break through the original research perspective and take the media supervision as the angle of view, to seek the influence of external governance on on-the-job consumption, and to further explore the middle path of media supervision affecting on the job consumption. First, this paper collects and summarizes the related research status of Chinese and foreign scholars, and combines the relevant theory of corporate governance. On the basis of the principal-agent theory, the related theory of media and the theory of government regulation, then the logical relationship between the media supervision and the intervention of the on-the-job consumption and the administrative organization is summed up and the relevant assumptions are put forward based on the relationship between the three parties. Secondly, the A shares listed companies in the Shanghai and Shenzhen two cities, including the data from 2011 to 2015, are selected and the data are screened and integrated. At the same time, it validates the influence of media supervision on on-the-job consumption and the transmission mechanism of administrative intervention in the supervisory role. This article is divided into six parts: the first part is the introduction, which mainly describes the background and significance of the research, the research content and research methods and innovation points; the second part is the literature review, the main part. We should collate and summarize the related research status of in-service consumption and media supervision at home and abroad; the third part is the definition and theoretical basis of the concept, the related concepts are defined and analyzed, the fourth part is the research design part, including 4 hypotheses based on the theoretical analysis, the design and the model of the variables. The fifth part is an empirical test. This part mainly includes the descriptive statistics of samples and the 4 hypotheses proposed in this paper on the basis of sample selection and data source sorting, and the main conclusions of this article are obtained. The sixth part is the conclusion and policy recommendations of this article, mainly for the demonstration. According to the empirical research, we find that the media can effectively supervise the incumbency consumption of the listed company executives in the year, and the media in the last year can also effectively monitor the problem of the listed companies in the same year, but the media supervision was more than that of the same year. In addition, media supervision has a greater impact on the on-the-job consumption of state-owned enterprises in the same year. At the same time, the effect of media supervision on the on-the-job consumption by the media is verified by the intervention of the administrative agencies, and the influence of the government is stronger than that of the non-state-owned enterprises. Industry.
【學(xué)位授予單位】：重慶工商大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G206;F275

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