智能制造与成本粘性——来自中国智能制造示范项目的准自然实验  

Cost Stickiness Mitigation Effect of Intelligent Manufacturing:On a Quasi-natural Experiment of Chinese Intelligent Manufacturing Demonstration Project

作　　者：权小锋[1] 李闯 Quan Xiaofeng;Li Chuang

机构地区：[1]苏州大学东吴商学院,苏州215021 [2]上海财经大学会计学院,上海200433

出　　处：《复印报刊资料（财务与会计导刊）（理论版）》2022年第11期3-17,共15页FINANCE & ACCOUNTING GUIDE

基　　金：国家社会科学基金重大项目(17ZDA087)的资助。

摘　　要：近年来,智能制造成为我国企业进行工业智能化升级的重要手段。本文以中国智能制造示范项目的推广为准自然事件,研究和探索智能制造对企业成本粘性的影响效应及其机理。结果发现:智能制造的推广负面影响企业成本粘性,表明智能制造的推广具有成本粘性的抑制效应。机理分析发现,智能制造主要通过优化企业资源配置效率和提高企业信息处理能力等渠道抑制企业成本粘性。模式解构发现,相比协同式智能制造模式,生产式智能制造模式(离散型智能制造和流程型智能制造)更能有效抑制企业成本粘性;相比费用粘性,智能制造对成本粘性的抑制作用更显著。异质性因素分析表明,当企业员工知识水平较高、产权性质为国有以及位于中、西部地区时,智能制造对企业成本粘性的抑制效应更显著。价值效应考察发现,智能制造对企业成本粘性的抑制效应最终可带来公司当期以及未来业绩的提升,具有长期价值提升功能。本研究理论上拓展了“信息技术与会计”的研究范式,实践上为国家工业智能化的政策推广和企业运营战略开展提供了现实指导和启示。In recent years,intelligent manufacturing is a main component of Industry 4.O and a typical application of augmented intelligence in enterprises.Intelligent manufacturing has been the strategic direction of global technological change with the rapid development of modern information technologies,such as the Internet,Internet of Things(loT)and artificial intelligence.As a new mode of production that runs through all aspects of manufacturing activities,intelligent manufacturing has tremendous impacts on the production and operation of enterprises.Considering that the core issue of production and operation is to reduce cost and increase efficiency,this paper takes cost management as the entry point and deeply explores the internal operations management of enterprises to investigate the impacts of the promotion and mode characteristics of intelligent manufacturing on cost management.This paper analyzes how intelligent manufacturing affects the cost stickiness and its mechanisms based on China intelligent manufacturing demonstration project.The results are as follows.(1)Intelligent manufacturing mitigates cost stickiness,and the results are robust to a battery of robustness testings.(2)The optimized resource allocation efficiency and improved information processing capability are the main channels through which intelligent manufacturing mitigates the cost stickiness.(3)The impacts of intelligent manufacturing on cost stickiness vary with the types of intelligent manufacturing and cost stickiness.For example,production-based intelligent manufacturing(including discrete manufacturing and process manufacturing)is more effective in alleviating cost stickiness than collaborative intelligent manufacturing;the mitigation effect of intelligent manufacturing on cost stickiness is more significant than that of expense stickiness.(4)The mitigation effect of intelligent manufacturing on cost stickiness is more significant when employees knowledge level is higher,property rights are state-owned,and enterprises are located in centr

关 键 词：智能制造 成本粘性 资源配置 

分 类 号：F27[经济管理—企业管理]