市场化进程、社会性负担与费用粘性

发布时间：2018-04-09 21:45

本文选题：市场化进程　切入点：社会性负担　出处：《石河子大学》2017年硕士论文

【摘要】：成本费用管理作为管理会计的核心,公司经营管理的重要组成部分,是企业成本管理的重中之重,而成本性态理论在公司的生产经营决策和战略选择决策中均起着重要作用。传统成本性态理论认为成本费用与业务量的变化之间存在线性关系,而自从2003年ABJ实证证明美国上市公司费用具有不对称性,并提出“费用粘性”的概念后,国内外学者开始对成本性态理论的实务性产生了怀疑,并通过大量的实证研究探究并证实费用粘性的存在。本文以2008-2014年中国上市公司数据为样本,立足我国的特殊的制度背景,从企业承担的社会性负担视角考察企业承担社会性负担对企业费用粘性的影响。研究结果表明,企业基于建立政治关联、名誉等自愿因素以及政治干预、社会压力等被动因素承担着社会性负担,且地方政府为达到其经济发展和社会目标干预企业的经营行为,使得企业资源调整行为特别是劳动力资源调整行为受到阻碍,进而造成企业承担的企业冗员越重,公司费用粘性水平越高这一事实。进一步研究表明,随着我国市场化进程的推进,政府干预成本增加,干预行为减缓,在一定程度上增强了企业资源调整的主动性,继而使得市场化程度的提高缓解了社会性负担所导致的高费用粘性水平。本文研究立足我国特殊的制度背景,探索导致我国上市公司费用粘性远高于国外的制度性原因,深化了费用粘性的社会学视角解说,弥补了国内关于费用粘性相关研究的不足,有助于在我国特殊制度背景下客观评价我国地方政府政绩考核制度的成败和国企改革的进程。
[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.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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