产权性质、社会性负担与费用粘性

发布时间：2018-05-07 07:32

  本文选题：费用粘性 + 社会性负担　； 参考：《财会通讯》2017年09期

【摘要】：本文以2007-2014年我国沪深两市A股上市公司为样本,以企业社会性负担为视角并结合我国转轨经济时期特殊制度背景,以超额雇员为社会性负担的代理变量,研究影响企业费用粘性的政治动因。研究发现,承担社会性负担强化企业的费用粘性,较非国有控股上市公司而言,国有控股上市公司中的社会性负担与费用粘性的正相关关系更加显著。进一步研究表明由于低失业率地区的企业承担更多的社会负担,因此比高失业率地区的费用粘性程度更大。
[Abstract]:This paper takes the A-share listed companies of Shanghai and Shenzhen stock markets in China from 2007-2014 as a sample, takes the social burden of enterprises as the visual angle and combines with the special institutional background in the transitional economic period of our country, and takes the excess employees as the agent variable of the social burden. This paper studies the political motivations that affect the stickiness of enterprise expenses. It is found that the positive correlation between the social burden and the cost stickiness of the state-owned holding listed companies is more significant than that of the non-state-owned holding listed companies. Further research shows that because firms in low-unemployment areas bear more social burdens, they are more viscous than those in high-unemployment areas.
【作者单位】： 石河子大学经济与管理学院;
【基金】：教育部人文社会科学研究项目(项目编号:12XJJA79000211) 石河子大学公司治理与管理创新研究中心项目(项目编号:XJEDU020112C04,XJEDU020213B01)的阶段性研究成果
【分类号】：F275;F832.51
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本文编号：1855980