政府补助、内部控制对企业费用粘性影响的多维度分析  

Multi-Dimensional Analysis on the Impact of Government Subsidies and Internal Control on the Stickiness of Enterprise Cost

作　　者：李枝芬 朱衣豪 LI Zhifen;ZHU Yihao(School of Economics and Management,Tianjin Tianshi College,Tianjin 301700,China)

机构地区：[1]天津天狮学院经济管理学院,天津301700

出　　处：《商业观察》2024年第17期76-78,87,共4页BUSINESS OBSERVATION

摘　　要：文章基于委托代理理论和信号传递理论,将政府补助、内部控制与企业费用粘性纳入同一研究范畴,探讨政府补助、内部控制影响企业费用粘性的原因与作用路径。结果显示,政府补助会增强内部控制制度存在缺陷的企业的费用粘性,弱化健全的内部控制制度企业的费用粘性。研究结论为企业的费用管理提供更有针对性的建议和指导。Based on the principal-agent theory and signal transmission theory,this article integrates government subsidies,internal control and enterprise cost stickiness into the same research category,exploring the reasons and action paths of how government subsidies and internal control affect enterprise cost stickiness.The results show that government subsidies will enhance the cost stickiness of enterprises with defective internal control systems,while weakening the cost stickiness of enterprises with sound internal control systems.The research conclusions provide more targeted suggestions and guidance for enterprise cost management.

关 键 词：费用粘性 政府补助 内部控制 

分 类 号：F812.45[经济管理—财政学] F275