产权性质、社会性负担与费用粘性  

Property Right, Social Burden and Cost Stickiness

作　　者：刘嫦[1] 田宗涛 李丽丹[1] 

机构地区：[1]石河子大学经济与管理学院

出　　处：《财会通讯（下）》2017年第3期54-59,共6页Communication of Finance and Accounting

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

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。This paper uses A-share listed company data in Chinese stock market from 2007 to 2014 as the samples. Based on the perspective of corporations' social burden, combined with institutional background of China's economic transition, and using excess employment as the proxy variable of social burden, the objective of this monograph is to study the influence of excess employment on firms' cost stickiness. We find that social burden strengthens the cost stickiness of firms, and compared with non-state listed firms, the relationship between the social burden and the cost stickiness in the state-owned listed companies is more significant. Further research indicates that the social burden of the enterprises in the area of lower unemployment rate has more influence on firms' cost stickiness than that of the enterprises with higher unemployment rate.

关 键 词：费用粘性 社会性负担 超额雇员 

分 类 号：F275[经济管理—企业管理] F832.51[经济管理—国民经济]