本文選題：費用粘性 + 社會性負擔(dān)��； 參考：《財會通訊》2017年09期

【摘要】：本文以2007-2014年我國滬深兩市A股上市公司為樣本,以企業(yè)社會性負擔(dān)為視角并結(jié)合我國轉(zhuǎn)軌經(jīng)濟時期特殊制度背景,以超額雇員為社會性負擔(dān)的代理變量,研究影響企業(yè)費用粘性的政治動因。研究發(fā)現(xiàn),承擔(dān)社會性負擔(dān)強化企業(yè)的費用粘性,較非國有控股上市公司而言,國有控股上市公司中的社會性負擔(dān)與費用粘性的正相關(guān)關(guān)系更加顯著。進一步研究表明由于低失業(yè)率地區(qū)的企業(yè)承擔(dān)更多的社會負擔(dān),因此比高失業(yè)率地區(qū)的費用粘性程度更大。
[Abstract]:This paper takes the A-share listed companies of Shanghai and Shenzhen stock markets in China from 2007-2014 as a sample, takes the social burden of enterprises as the visual angle and combines with the special institutional background in the transitional economic period of our country, and takes the excess employees as the agent variable of the social burden. This paper studies the political motivations that affect the stickiness of enterprise expenses. It is found that the positive correlation between the social burden and the cost stickiness of the state-owned holding listed companies is more significant than that of the non-state-owned holding listed companies. Further research shows that because firms in low-unemployment areas bear more social burdens, they are more viscous than those in high-unemployment areas.
【作者單位】： 石河子大學(xué)經(jīng)濟與管理學(xué)院;
【基金】：教育部人文社會科學(xué)研究項目(項目編號:12XJJA79000211) 石河子大學(xué)公司治理與管理創(chuàng)新研究中心項目(項目編號:XJEDU020112C04,XJEDU020213B01)的階段性研究成果
【分類號】：F275;F832.51
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本文編號：1855980