我国上市公司成本费用粘性实证研究

发布时间：2018-03-02 23:18

本文选题：成本费用粘性　切入点：调整成本　出处：《北京林业大学》2014年硕士论文　论文类型：学位论文

【摘要】：成本费用管理一直是企业经营管理的一个重要方面,对成本费用粘性的研究不仅能更好的认识企业成本费用的真实情况,同时其所反映出的会计信息也能传递管理层的成本费用管理行为和企业的资源配置效率。在当前的经济背景下,获得这一时期的成本、费用粘性程度的经验数据,可以提高企业进行经营预测和决策时所使用信息的准确性,对于加强企业成本和费用的管理与控制,有较为重要的实践指导意义。本文通过梳理和归纳国内外成本(费用)粘性的相关研究成果,在委托代理理论、交易成本理论和契约理论的基础上,首先通过检验在当前经济环境背景下我国上市公司成本费用粘性的存在性及程度,为企业管理者更准确地把握成本变动信息并用以成本分析和盈余预测提供数据支持。其次,在成本费用粘性存在的情况下,从主客观成因的角度出发,分别检验了多个相关因素对成本粘性和费用粘性的影响,并根据相关因素的可控程度,提醒管理者关注并采取不同的措施加以应对。最后发现,我国上市公司在当前经济环境下普遍存在成本费用粘性,且程度较以往期间有所下降。其中,费用粘性程度最高,总成本粘性程度次之,营业成本粘性最小。同时,营业成本粘性更多受客观因素的影响,包括行业因素、市场波动性因素和要素市场的市场化程度因素；而费用粘性更多受到管理者行为的影响,包括管理者经营效率因素、管理者乐观预期因素和管理者机会主义动机因素。
[Abstract]:Cost cost management is always an important aspect of enterprise management. The study of cost cost stickiness can not only better understand the true situation of enterprise cost cost. At the same time, the accounting information it reflects can also transmit the cost and expense management behavior of management and the resource allocation efficiency of enterprises. Under the current economic background, the empirical data of the cost and cost stickiness of this period can be obtained. It can improve the accuracy of information used in business prediction and decision making. It is of great practical significance to strengthen the management and control of enterprise costs and expenses. Based on the principal-agent theory, transaction cost theory and contract theory, this paper summarizes the related research results of cost (cost) stickiness at home and abroad. First of all, by testing the existence and degree of cost cost stickiness of listed companies in China under the current economic environment, this paper provides data support for managers to grasp the cost change information more accurately and use it for cost analysis and earnings forecasting. In the case of the existence of cost cost stickiness, from the angle of subjective and objective causes, this paper tests the influence of several related factors on cost viscosity and cost viscosity, and according to the controllable degree of relevant factors, Finally, it is found that the cost and cost stickiness of listed companies in our country is common in the current economic environment, and the degree is lower than that of the previous period, among which, the cost stickiness is the highest. At the same time, the viscosity of operating cost is more affected by objective factors, including industry factor, market volatility factor and factor market marketization factor. However, the cost stickiness is more affected by the behavior of the manager, including the management efficiency factor, the manager optimistic expectation factor and the manager opportunism motive factor.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275.3

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