【作者】 徐圣男；

【导师】 万寿义；

【作者基本信息】 东北财经大学 ， 会计学， 2013， 博士

【摘要】 企业在运营过程中实现有效的成本管理是提高自身产品和服质量的重要前提保证,为了提高成本管理的效率,管理层应该在满足客户需要的前提下,不断的控制和降低成本的开支,以实现企业的利润最大化目标。企业的成本往往会随着企业外部市场需求的波动,以及管理层的经营意图升高或者降低,企业成本费用开支的总量与业务量之间的这种依存关系被称之为成本性态。一个企业的管理层是否能够很好的掌握各种成本的界定,理解成本随业务量从短期到长期的变化形态,已经是企业成本管理的重要因素。依据管理会计的定义,成本一般被归结为两类,即固定成本和变动成本,其中固定成本是企业的业务量在一定范围内不会随营业收入的变动而改变的成本,变动成本是指无论业务量变化幅度和方向如何,均会随着营业收入的变动与其保持一定的比例而改变的那部分成本。这种对于成本简单的归类和认识并不完全符合企业运营中的实际情况,很多时候当企业的营业收入下降时,成本费用并没有立即随之下降,在一定时期内依旧保持在原来的水平甚至反而会升高,研究人员将这种现象称之为“费用粘性”。费用粘性现象的提出,改变了我们以往对于成本性态的认识。本文将围绕这一成本现象,通过对以往文献的整理,分析这种成本习性出现的原因,并以规范研究和经验研究相结合的方式进行分析考察,提出建议,并说明我们应当如何正确的对待费用粘性这种成本性态的表现形式。改革开放以来,我国的经济体制和经济环境都发生了翻天覆地的改变,逐渐开放和走向自由的市场机制提高了企业间竞争的激烈程度,民营企业在这其中很快的得到发展和成长,在很多行业中已经处于领导地位,这些民营企业的出现让我国的经济水平和生产力水平都得到了迅猛的发展。但是,国有企业并没有完全的退出历史的舞台,在很多行业中,国有企业依旧处于垄断地位,从我国的经济总体来看,国有企业对于整个经济体的支持依旧很重要,但是我国的经济体制和市场机制仍处于不断的变革中,总体来说我国经济法阵还处于转型期,国有企业和非国有企业同时支撑着我国经济的发展。本文将从上市公司实际控制人性质的角度出发,对实际控制人性质不同的上市公司费用粘性现象进行检验,并对通过对实证研究检验结果的比较,分析不同性质的控制人,其费用粘性现象存在的差异,并加以解释。本文主要研究目标,就是通过对费用粘性中外文献的梳理,进而对这种现象的特征,及产生的原因和影响因素进行分析,然后再针对我国国有企业和非国有企业费用粘性现象进行考察,以实证研究的方法让大家对影响这种现象的各种因素和费用粘性的规律有直观的了解,然后再对这种现象所预示的一些经济后果进行分析,并通过国有上市公司和非国有上市公司的比较对照,分析这种差异的主要原因,并据此为我国国有企业的改革提出具体的一些建议,为我国市场化改革的持续深化提供支持。具体来说,文章的研究内容可以分为如下七个部分：第一章为绪论部分。本章主要是通过对成本习性的描述,来介绍费用粘性现象,并从我国的具体情况出发,引出我们所要研究的主题——基于实质控制人性质不同的费用粘性研究,概括阐述本研究的理论意义和实际意义,并在此基础上介绍本研究主要的研究目标和研究内容,以及本文的研究方法和对相关研究提供的具有拓展性的贡献。第二章是文献综述部分。本章首先回顾了费用粘性产生的具体过程,概述了研究人员是怎样一点点从引发到对传统成本习性的怀疑和思考,分析到最后提出费用粘性的现象,然后又对所有费用粘性的相关文献进行了梳理,从三个方面对前人的研究进行了总结：1费用粘性的影响因素及性质规律；2针对不同样本的比较性研究；3费用粘性的经济后果的研究。概括总结了每条线路的研究现状。之后又对研究实质控制人对上市公司的相关影响的重要文献进行讨论,概括这一方面的主要观点和研究成果,论述了本文研究的必要性,同时也为本文的研究奠定了基础。第三章为理论基础部分。本章主要论述了企业成本习性中费用粘性主要的两个理论基础：代理理论和不完全契约理论。以委托代理理论为出发点,阐述委托人和代理人之间存在何种矛盾,不同利益目标之间的冲突使得代理人在做出决策时会违背委托人的利益,而费用粘性很有可能就是这种原因所导致的一种结果,当然也有可能是企业的运营需要,这就需要我们来进行分析费用粘性现象产生的主要原因；从不完全契约的角度,研究委托人,代理人,及小股东间以及企业同供应商和客户之间无法遇见契约期内的各种情况,从而无法达成内容周详,并且设计完备的契约。这样不同的角度出发,考虑应该如何从企业的成本变动或费用粘性现象中进行分析。第四章为我国当前制度及经济背景分析。本章主要是对我国国有企业和非国有企业的发展历程进行阐述,并从经济发展的角度介绍我国目前这种经济结构产生的原因以及未来发展的趋势。分别针对国有上市公司和非国有上市公司的成本规模和成本结构特点两个角度进行分析比较。最后从各个方面对我国成本核算的相关法规进行介绍,并提出建议。第五章是对企业费用粘性现象的变化规律进行的实证研究。本章在第三章建立的理论框架的基础上,结合制度与经济背景的分析,对我国上市公司费用粘性现象的变化规律进行了实证检验。本章选取2003年一2011年我国A股上市公司为研究样本,针对实际控制人性质不同的上市公司,分别进行回归检验,考察了在多个会计期间中,企业费用粘性的变化情况,以及在营业收入变化幅度不同的前提下,企业运营中不同成本费用的“粘性”所呈现出的规律等,并通过对回归结果的比较研究,分析造成我国国有上市公司和非国有上市公司费用粘性规律不同的原因。第六章为企业费用粘性影响因素的实证研究。本章根据在第三章构建的理论框架的基础上,根据第四章对我国当前制度与经济背景的分析,对影响我国上市公司的费用粘性现象的各种因素进行实证检验。首先针对实质控制人性质不同将样本分为国有上市公司和非国有上市公司,为了让样本更具有代表性,使检验结果也更加明显,本文所选国有上市公司和非国有上市公司均为在样本时间内控制人性质不变,或者实质控制人性质没有发生改变的公司为研究样本,并分别对其进行实证检验。第七章为结论部分。依据以上六章的研究内容,本章首先对研究工作进行了总结,概括主要的研究内容以及研究结论,在此基础上,结合我国当前的制度以及经济背景,分别为国有上市公司和非国有上市公司的成本调整提出政策建议,然后为国企改革和我国市场化的持续深化提出意见,最后指出本研究的局限性并为后续研究指明方向。本文是在前人的研究基础上对我国上市公司的费用粘性现象进行全面系统的分析,在全面构建费用粘性现象理论框架的基础上,给出经验证据,本文的创新主要体现在以下几个方面：第一,本研究首次针对费用粘性现象建立全面而又系统理论框架,并以我国上市公司为研究样本,对我国上市公司的费用粘性现象进行整体的研究考察,不仅仅对其进行实证检验,并且进行细致的理论分析。为今后的相关研究奠定基础。第二,本文按照上市公司实质控制人性质不同,将样本公司分为国有上市公司和非国有上市公司,其中非国有上市公司包括民营企业和实质控制人为自然人的上市公司。利用这些样本公司的财务数据,通过建立模型,对影响上市公司的费用粘性现象的因素和费用粘性现象的性质进行了研究,这样的研究更加靠近我国国情,从费用粘性现象表现的不同分析为我国企业转型提供客观支持。第三,通过对企业费用粘性现象的分析,研究这种现象所隐含的经济意义,通过费用粘性现象背后蕴含的信息的挖掘,加深这种现象同其企业运营中其他方面的联系。更多还原

【Abstract】 Enterprise cost management is an important premise to improve the quality of their products and the guarantee, in order to achieve effective cost management, management should be on the premise of satisfying the needs of the customers, continue to control and reduce the cost, in order to achieve the goal of profit maximization of enterprise. The cost of the enterprise often with external demand market fluctuations, as well as the management of the business to increase or decrease, the total volume of business enterprise and the costs and expenses of the dependencies are called cost form. A management layer can be a very good grasp of various cost definition, understand the cost with volume from short-term to long-term changes in form, is an important factor of enterprise cost management. Based on the definition of management accounting, cost is generally classified into two categories, namely, the fixed cost and variable cost, the fixed cost is the volume of business enterprise not within a certain range along with the change of business income variable costs. Variable cost refers to how regardless of the amount of business changes in magnitude and direction, that cost will change with the business income and maintain a certain ratio. The cost of simple classification and understanding is not entirely consistent with the actual situation in the enterprise operation, most of the time when enterprises operating income decline, the cost was not immediately fall, in a certain period of time is still maintained at the original level or even higher, the researchers called this "cost stickiness". The phenomenon of cost stickiness changed our understanding of the cost. This paper will focus on this phenomenon, based on the previous researches, analysis of the causes of the cost behavior appear, and to standardize research and empirical research method of combining analysis, suggestions, and explains how we should deal with the nature of Cost Stickiness state forms.Since the reform and opening up, China’s economic system and economic environment has undergone changes in turn the world upside down, gradually opening up and improves the intensity of competition among enterprises to the free market, private enterprises in this one got quickly development and growth, in many industries has been in a leading position, private system let China’s economic level and the level of productivity have been rapid development. However, state-owned enterprises have not fully rolled out the stage of history, in many industries, the state-owned enterprises are still in a monopoly position, from China’s economy overall, state-owned enterprises is still very important to the whole economy support, but China’s economic system and the market mechanism is still in constant change, in general China’s economic circle is still in the transition period, the non state-owned enterprises of public ownership and private ownership of the state-owned enterprises and support the development of China’s economy. This article mainly embarks from the listing Corporation to the nature of the actual controller’s point of view, the listing Corporation fees on viscous phenomena of different nature of the actual controller were tested, and compared with the empirical research results, analysis of the different nature of the controller, the cost difference between viscous phenomenon, and explained.The target of this research is based on cost stickiness, Chinese and foreign literature, and then the characteristics of this phenomenon, and analyze the factors and the causes and effects, and then to China’s state-owned enterprises and non state-owned enterprises cost stickiness phenomenon investigation, methods to the empirical research so that everyone on the various factors and cost of viscous effect the phenomenon of law can be intuitive understanding, analysis of some economic consequences and then to this kind of phenomenon has predicted, and by comparison of the state-owned listing Corporation and non state-owned listing Corporation, the main reason of this difference, and then for the reform of state-owned enterprises in China put forward specific proposals and direction, to provide support for continued to deepen my country’s market reform. Specifically, the research content of this paper can be divided into seven parts as follows:The first chapter is the introduction part. This chapter is mainly based on cost behavior description, to introduce the Cost Stickiness phenomenon, and starting from the specific situations of China, introduce the topic we should research--Research Based on Cost Stickiness material controller with different character, summarizes theoretical and practical significance of this study, and based on this, this study mainly. Research objectives and research contents, and research methods of this article and to provide for related research has expanded contribution.The second chapter is the literature summary part. This chapter first reviews the specific process of the cost stickiness, outlines the researchers is how a little from initiation to the traditional cost behavior of doubt, thinking, analysis and finally put forward the Cost Stickiness phenomenon, then the relevant literature on all cost stickiness and sorted, summarized from three aspects of previous studies the:(1) The influence of factors and the nature of the cost stickiness;(2) According to the comparative study of different samples;(3) Study on the economic consequences of the cost stickiness. Summarized the research status of each branch. After the important literature on research material controller related influence on the listing Corporation to carry on the discussion, summarized the main viewpoints and research achievements in this field, discusses the necessity of this research, but also laid the foundation for the study of this paper.The third chapter is the theoretical basis part. This chapter mainly discusses the cost of enterprise cost behavior of viscosity in two main theories:agency theory and incomplete contract theory. Principal-agent theory as the starting point, the contradictions between what exists and steadily and agent, the conflicts between different interests goal makes agents in decision making would be contrary to the interests of the principal, and the cost stickiness is likely is a manifestation of this situation, of course, also has the possibility is the business needs, this the main reason we need to analyze cost stickiness phenomenon, incomplete contract theory, the agent of the principal, and between the small shareholders, as well as between enterprises and suppliers and customers can not meet all conditions of contract period, thus unable to reach a comprehensive design content, complete contract, from a different point of view, should be how to carry on the analysis from the change in the cost or expense of viscous phenomenon in enterprises.The fourth chapter is the analysis of China’s current system and economic background. This chapter is mainly on China’s state-owned enterprises and distribution of non state-owned enterprises is expounded, and the causes of this phenomenon and the trend of development in the future from the perspective of economic development. Then, the two point of the state-owned listing Corporation and non state-owned listing Corporation cost scale and cost structure analysis. Finally, introduced the relevant regulations on the cost accounting of our country from many aspects, and puts forward some suggestions.The fifth chapter is the empirical research on change law of the Enterprise Cost Stickiness phenomenon. This chapter establishes the theoretical framework in the third chapter, combined with the analysis of system and economic background, variation rules of listing Corporation Cost Stickiness phenomenon in China empirically. This chapter focuses on the nature of the actual controller of listing Corporation, were investigated during regression testing, a change in accounting, enterprise cost stickiness, as well as in the premise of business income under different amplitude, different cost of enterprises operating in the " Stickiness" by showing the law, and through a comparative study of the results of the regression, to analyze the causes of China’s state-owned listing Corporation and non state-owned listing Corporation Cost Stickiness in different rules.The sixth chapter for the enterprise cost stickiness determinants. This chapter is based on theoretical framework in the third chapter, the fourth chapter, based on the analysis of China’s current system and economic background, empirical study on Cost Stickiness phenomenon in China’s listing Corporation. The essence of control properties of different samples were divided into state-owned listing Corporation and non state-owned listing Corporation, in order to make the sample more representative, the test results are also more obvious, the state-owned listing Corporation and non state-owned listing Corporation are in the sample time controller properties unchanged, or did not substantially change the ownership of Companies as research samples, and to make empirical test on the.The seventh chapter is the conclusion part. The research content on the basis of above six chapters, this chapter summarizes the research work, summarizing conclusion main research contents and research, on this basis, combined with the current system of our country and economic background, respectively, put forward policy advice for the state-owned listing Corporation and non state-owned listing Corporation cost adjustment, and then for the reform of state-owned enterprises and the market of our country the continuous deepening of opinions, finally points out the limitations of this study and the direction for future research.This paper is the analysis on the basis of previous research on Cost Stickiness phenomenon of the listing Corporation in China comprehensively and systematically, on the basis of a comprehensive construction cost stickiness phenomenon on the theoretical framework, given the empirical evidence, this innovation is mainly reflected in the following aspects:The first, this study is the first to establish a comprehensive cost stickiness phenomenon and system theory framework, and to the Chinese listing Corporation as research samples, the overall study on Cost Stickiness phenomenon in China’s listing Corporation, not just to test it, and detailed analysis. To provide basis for the future research.The second, according to listing Corporation material controller of a different nature, the Sample Firms is divided into state-owned listing Corporation and non state-owned listing Corporation, including non state-owned listing Corporation including private enterprises and substantial control of a natural person listing Corporation. Using financial data of these Sample Firms, through the establishment of model, properties of the Factors Affecting Cost Stickiness phenomenon of listing Corporation and Cost Stickiness phenomenon was studied, such research is more close to the situation of our country, from the different manifestations of Cost Stickiness phenomenon to provide objective support of our country enterprise transformation.Third, through the analysis of Enterprise Cost Stickiness phenomenon, implied to study the phenomenon of economic significance, excavating through viscous phenomenon behind cost information, to enhance other aspects of this phenomenon with its business contact.更多还原