中央企业费用“粘性”问题实证研究

发布时间：2018-06-09 14:15

本文选题：费用粘性 + 中央企业　；参考：《吉林财经大学》2013年硕士论文

【摘要】：传统管理会计成本性态理论中假设成本与业务量之间存在必然的线性关系，即业务量随成本的增加或减少成比例变化。而学者们在研究过程中发现，二者并不以完全的直线关系变化：在业务量变化的正反方向上，成本随业务量变化时，边际变化率表现出不对称性(增长率高于降低率)。在费用行为中容易被观察得到，因此又称为费用“粘性”（孙铮、刘浩，2004）。提出有效建议来加强成本费用管理，有助中央企业稳定、长期、有序地发展，由此从整体上使我国的经济水平得到进一步的提高。在对国内外相关学者关于成本及费用粘性研究文献进行回顾与梳理的基础上，分析了制度背景及相关理论。本文以我国中央企业上市公司为样本，以国资委实施《中央企业负责人经营业绩考核暂行办法》作时期界定，，运用实证研究方法验证了在2001-2011年我国央企上市公司存在粘性，并且考核办法实施前后的粘性程度存在差异。研究结果表明：①我国中央企业上市公司存在费用的粘性特征，且行业不同，费用的粘性程度有差异；②考核办法正式实施后，降低了央企上市公司粘性程度；③拉长时间跨度，费用粘性在以后的会计期间出现反转；④在费用粘性的成因方面，宏观经济增长具有减弱费用粘性的效果，资本密集程度与费用粘性程度成正相关。根据以往的研究结果可以得知，在我国上市企业当中成本费用粘性是普遍存在的。但是通过完善中央企业内部各方面成本费用监督与控制的途径和方式，可以降低费用粘性的消极影响，优化企业治理结构、提高成本管理水平，使其盈利水平和能力得到改善。由此实现社会资源的有效利用与合理配置，进而合理降低总成本。
[Abstract]:In the traditional cost behavior theory of management accounting, it is assumed that there is an inevitable linear relationship between the cost and the volume of business, that is, the volume of business varies proportionately with the increase or decrease of the cost. However, in the process of research, it is found that the two do not change completely in a straight line. In the positive and negative direction of the change of business volume, the marginal rate of change shows asymmetry (the growth rate is higher than the decreasing rate) when the cost changes with the volume of business. It is easy to be observed in the behavior of expenses, so it is also called "stickiness" of expenses. Putting forward effective suggestions to strengthen cost and cost management will help the central enterprises to develop steadily, in the long run and in an orderly manner. Therefore, the economic level of our country has been further improved on the whole. On the basis of reviewing and combing the literatures of domestic and foreign scholars on cost and cost stickiness, the institutional background and relevant theories are analyzed. This paper takes the listed companies of the central enterprises as a sample, defines the period of the implementation of the interim measures for the performance Assessment of the Central Enterprise leaders by the SASAC, and verifies the existence of stickiness in the listed companies of the central enterprises in China from 2001 to 2011 by using the empirical research method. And the evaluation method before and after the implementation of viscosity degree differences. The research results show that there exists the viscous characteristic of the cost in the central enterprise listed company of our country, and the industry is different, and the viscosity degree of the cost is different. 2 after the formal implementation of the examination method, the viscosity degree of the listed company in the central enterprise has been reduced. (3) when the time span is long and the cost viscosity is reversed in the later accounting period, the macroeconomic growth has the effect of weakening the cost stickiness in terms of the causes of the cost stickiness. There is a positive correlation between the degree of capital concentration and the degree of cost stickiness. According to the previous research results, the cost stickiness is common in listed enterprises in China. However, by perfecting the ways and means of supervising and controlling the cost and expenses in all aspects of the central enterprise, we can reduce the negative influence of the cost stickiness, optimize the corporate governance structure, improve the cost management level, and improve its profit level and ability. Thus, the effective utilization and rational allocation of social resources are realized, and then the total cost is reasonably reduced.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F276.1

【参考文献】