企业成本粘性的影响因素及其经济后果研究:文献述评与研究展望  

Research on the Influencing Factors and Economic Consequences of Firm Cost Stickiness:a Literature Review and Research Prospects

作　　者：程博 杨悦[1] 潘飞[2] Cheng Bo;Yang Yue;Pan Fei

机构地区：[1]南京审计大学 [2]上海财经大学

出　　处：《管理会计研究》2025年第1期83-97,共15页MANAGEMENT ACCOUNTING STUDIES

基　　金：国家社会科学基金(项目批准号:21BGL008);江苏高校优势学科建设工程资助项目(项目批准号:PAPD)的资助

摘　　要：企业成本粘性的研究始终是学术界和业界关注的热点。本文沿着“成本粘性的成因—成本粘性的影响因素—成本粘性的经济后果—未来研究展望”这一整合性分析框架,对企业成本粘性的影响因素及其经济后果进行了系统的梳理和总结。首先,从理论上溯源了关于企业成本粘性成因的研究,并从正式制度、文化习俗等维度讨论了影响企业成本粘性的因素。其次,从企业风险、企业价值和企业绩效三个层面对企业成本粘性所带来的经济后果进行了分析。再次,从作用机理、应用范围、研究方法等多角度对企业成本粘性领域的未来研究进行了展望,以期为后续相关研究提供参考和启示。The research on enterprise cost stickiness has always been the focus of academic and industrial attention.Along with the integrated analysis framework of"the causes of cost stickiness-the influencing factors of cost stickiness-the economic consequences of cost stickiness-the prospect of future research",this paper systematically sorts out and summarizes the influencing factors of cost stickiness and its economic consequences.Firstly,this paper theoretically traces back to the studies on the causes of cost stickiness.The factors affecting the stickiness of enterprise cost are discussed from the dimensions of formal system,cultural custom and others.Secondly,the paper analyzes the economic consequences of cost stickiness from three aspects:enterprise risk,enterprise value and enterprise performance.Finally,the future research in the field of enterprise cost stickiness is prospected from the perspectives of action mechanism,application scope and research methods,thereby providing reference and inspiration for subsequent relevant research.

关 键 词：企业成本粘性 影响因素 经济后果 文献述评 

分 类 号：F275.3[经济管理—企业管理]