投资扩张和成本压力下的过度生产——基于中国制造业上市公司的经验研究  

Overproduction under Investment Expansion and Cost Pressure:Empirical Research on Chinese Listed Manufacturing Companies

作　　者：翟淼[1] 

机构地区：[1]天津财经大学会计学系,天津300222

出　　处：《中央财经大学学报》2013年第11期90-96,共7页Journal of Central University of Finance & Economics

摘　　要：本文以2007—2012年在上海和深圳证券交易所上市的A股制造业上市公司为样本,采用实证研究方法,研究了在采用吸收成本法计算产品成本的财务会计规则下,制造业上市公司的过度生产行为及其影响因素。研究表明,固定成本压力与上市公司过度生产程度呈现明显的正相关关系,过高的固定成本促使管理层过度生产,以通过高产量摊低成本。而企业的投资扩张也与过度生产程度正相关,形成了投资扩张驱动下的生产扩张。At the beginning of 2013, with the thick haze the relationship between environmental protection and sustainable economic development attracts more attention. By the VAR model, combined with the impulse re- sponse function and variance decomposition method, this article conducts empirical analysis on such relationship based on the data 1991 -2010 of Shanghai. The results show that sustainable economic development of Shanghai relatively contributes more to the investment of the environmental protection, while the improvement of environ- mental protection affects little on the sustainable economic development. Therefore, it＇s unrealistic for the environ- mental protection to depend on the enterprises aimed at profits only. To deal with the ecological protection, be- sides developing the economy vigorously, policies should be taken to pay more attention to energy - saving, emis- sion reduction, and to increase environmental protection input initiatively during the course of economic develop- ment. At the same time, the government should intensify efforts to protect the environment, to encourage the de- velopment of low energy consumption, less pollution and high technology manufacturing and service industries, and to enhance the usage efficiency of environmental protection investment, in order to further promote multiplier effects of the environmental investment on sustainable economic development.

关 键 词：过度生产 盈余管理 成本结构 投资扩张 

分 类 号：F234.2[经济管理—会计学]