数字经济投入、股权结构与企业成本粘性  

Digital Economy Input,Ownership Structure and Enterprise Cost Stickiness

作　　者：管华宇[1] GUAN Hua-yu(North China University of Science and Technology,Langfang Hebei 065201,China)

机构地区：[1]华北科技学院,河北廊坊065201

出　　处：《技术经济与管理研究》2022年第11期21-26,共6页Journal of Technical Economics & Management

基　　金：中央高校基本科研业务费项目(3142013086)。

摘　　要：当前数字经济已成为中国经济新的增长点,成本粘性是企业成本管理的重要特征,而股权结构对其有显著影响。为探讨数字经济与企业成本粘性之间的关系,文章以中国A股上市公司作为实证样本,构建数字经济对企业成本粘性影响的计量模型,并验证股权结构的调节效应。结论表明:A股上市公司存在成本粘性,开展数字经济增加了企业成本粘性,股权集中度和股权性质在数字经济投入与企业成本粘性之间具有调节作用,即股权集中度加重了数字经济投入对上市公司成本的粘性,当企业为国有企业时,数字经济投入对上市公司成本粘性的影响呈现出了更为显著的状态。同时,在上述研究分析的基础上,文章得出相对应的结论并提出了相关建议。At present,digital economy has become a new economic growth point in China.Cost stickiness is an important feature of enterprise cost management,and the ownership structure has a significant impact on it.In order to explore the relationship between digital economy input and enterprise cost stickiness,this paper takes A-share listed companies in China as empirical samples to construct an econometric model of the impact of digital economy input on enterprise cost stickiness,and verifies the moderating effect of ownership structure.The conclusions show that:A-share listed companies have cost stickiness,and digital economy input increases cost stickiness of enterprises.Ownership concentration and ownership nature play a moderating role in the relationship between digital economy input and cost stickiness of enterprises,that is,ownership concentration increases the stickiness of digital economy input to cost of listed companies.When enterprises are state-owned enterprises,The input of digital economy has a more significant impact on cost stickiness of listed companies.Based on the above research conclusions,corresponding policy suggestions are put forward.

关 键 词：数字经济投入 股权结构 成本粘性 营业收入 企业管理 

分 类 号：F275[经济管理—企业管理]