市场化进程、企业冗员与费用粘性  

作　　者：刘嫦 李丽丹[2] 郭颖颖[2] 

机构地区：[1]石河子大学MBA中心 [2]石河子大学经济与管理学院

出　　处：《企业经济》2017年第9期51-57,共7页Enterprise Economy

基　　金：教育部人文社会科学研究新疆项目"地方政府政绩考核对会计稳健性影响研究"(项目编号:12XJJA79000211);新疆维吾尔自治区研究生科研创新项目"宏观经济不确定性;多元化与财务柔性"(项目编号:XJGRI 2015046)

摘　　要：本文以我国2008-2015年上市公司数据为例,从社会性负担政治视角考察企业冗员对费用粘性的影响。研究表明:在经济下滑时期,企业基于寻租、名誉等主观因素以及政治干预、社会压力等客观因素会承担较多冗员,从而加剧其费用粘性,且在国有企业中表现更加明显;进一步研究发现我国市场化进程的推进,使得地方政府的干预行为减缓,企业调整资源的主动性增强,冗员导致的费用粘性水平有所缓解。由此提出政策启示:政府部门应简政放权,加速建立有效市场体系,不断优化混合所有制改革;改善市场化进程不均衡局面;完善失业保障体系,纯化企业经济目标,进而提升我国企业竞争能力及其资源配置效率。Based on the perspective of corporations＇ social burden, this paper, using A-share listed firms＇ data in Chinese stock market from 2008 to 2015 as the samples, studies the effects of labor redundancy to the enterprises＇ cost stickiness. In consideration of subjective factors （e.g. rent-seeking and reputation） and objective factors （e.g. political intervention and social pressure）, the enterprises bear the burden of employee redundancy during an economic slowdown, aggravating their cost stickiness, which is more obvious in the SOEs. Further research shows that the advancement of marketization alleviates the local government intervention, and unfetters the enterprises＇ autonomy of resource adjustment, which in turn improves firms＇ cost stickiness level caused by the social burdens of enterprise. These results provide meaningful policy implications for China＇s government to alleviate the impact of redundant employees on the cost of stickiness, e.g. streamlining administration and delegating power to enterprises, optimizing the Mixed-ownership Reforms, balancing marketization level in different regions, and improving the unemployment insurance system to purify the economic goals as to enhance the competitive ability of Chinese enterprises and the efficiency of their resource allocation.

关 键 词：企业冗员 费用粘性 市场化进程 

分 类 号：F276[经济管理—企业管理]