我国制造类上市公司费用粘性地区差异的实证检验

发布时间：2018-01-02 00:34

本文关键词：我国制造类上市公司费用粘性地区差异的实证检验　出处：《东北财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：在传统的成本性态理论中,成本被分为变动成本、固定成本和混合成本三大类,并且以变动成本和固定成本为基础建立了传统的成本模型。在该模型中,成本与企业业务量的关系为一种简单的线性关系。成本的增减跟随业务量的增减呈现出等比例的同向的增减变动。2003年,Anderson等国外学者通过实证研究,提出了成本费用“粘性”的概念,动摇了传统成本性态理论的基础地位。随后陆续有国内外学者证明了费用粘性的存在,也就是业务量增加时企业费用的增加量会大于减少相同业务量时费用的减少量。于此同时,费用粘性的成因、影响因素和经济后果等研究也逐渐展开,使得费用粘性越来越受到理论界和实务界的关注。本文主要研究我国制造类上市公司费用粘性的地区差异问题。本文选用了我国沪深A股452个制造类上市公司作为样本,运用其2001年至2011年销售收入和销管费用的数据进行实证检验。按照东部、中部和西部三个经济区域将所有的样本公司分为三个部分,比较他们在费用粘性的存在性、特征以及受宏观经济影响方面是否存在差异。研究结果显示我国制造类上市公司存在地区差异。首先,我国不同地区费用粘性的强弱程度不同,中部地区的费用粘性最强,西部地区次之,东部地区最弱。其次,我国制造类上市公司未体现出费用粘性的反转性特征,西部地区的费用粘性不但增强,而且随着检验期的拉长,费用粘性的程度反而强。再次,我国制造类上市公司费用粘性存在反向性的特征,东部、中部和西部地区的费用粘性虽然反映出不同的变化过程,但是总体趋势都是随着销售收入变动趋势的增大而减弱。另外,我国宏观经济增长未能增强我国制造类上市公司费用粘性的强度。我国东部地区和中部地区的费用粘性均因宏观经济增长因素而减弱。我国制造类上市公司管理中存在较大的机会主义。最后,本文就我国制造类上市公司费用粘性的地区差异提出了相关政策建议。
[Abstract]:In the traditional cost behavior theory, the cost is divided into three categories: variable cost, fixed cost and mixed cost, and the traditional cost model is established on the basis of variable cost and fixed cost. The relationship between cost and business volume is a simple linear relationship. The increase or decrease of cost follows the increase or decrease of business volume in the same proportion. 2003. Through empirical research, Anderson and other foreign scholars put forward the concept of "stickiness" of cost and expense. It shakes the basic position of the traditional cost behavior theory, and then some scholars at home and abroad have proved the existence of cost stickiness. That is, the increase in business costs will be greater than the reduction of the same amount of business. At the same time, the cause of the cost stickiness, factors and economic consequences of the study has been gradually launched. The cost viscosity is paid more and more attention by the theoretical and practical circles. This paper mainly studies the regional differences of the cost stickiness of manufacturing listed companies in China. This paper selects 452 manufacturing listed companies in Shanghai and Shenzhen as samples. Based on the data of sales income and sales management expenses from 2001 to 2011, the sample companies are divided into three parts according to the three economic regions of the east, the middle and the west. Compare their differences in the existence, characteristics, and macroeconomic impact of cost stickiness. The results show that there are regional differences in manufacturing listed companies in China. First of all, different regions of China have different degree of fee stickiness, the middle region has the strongest cost viscosity, and the western region is the second. Second, the manufacturing listed companies in China do not show the reverse characteristics of fee viscosity, the cost viscosity of the western region not only increases, but also with the extension of the inspection period. Thirdly, the cost stickiness of the manufacturing listed companies in China has reverse characteristics, although the cost viscosity in the eastern, central and western regions reflects the different process of change. But the overall trend is to increase the trend of sales revenue and weaken. China's macroeconomic growth has failed to strengthen the strength of the cost stickiness of the manufacturing listed companies in China. The cost viscosity in the eastern and central regions of China is weakened by macroeconomic growth factors. Management of the manufacturing listed companies in China. There is a greater opportunism. Finally. This paper puts forward some policy suggestions on the regional differences of the cost stickiness of manufacturing listed companies in China.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F406.72;F425;F224;F832.51

【共引文献】