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摘要：企业成本费用控制是企业经营管理的重要组成部分，企业成本粘性会对成本费用产生影响，因此成本粘性现象会直接影响到企业经营管理决策。已有研究表明企业内部影响机制如产权性质与外部影响机制如市场竞争会对企业成本粘性行为产生影响，但是对于不同产权性质的企业，其成本粘性受到市场竞争的影响会存在怎样的差异，理论界并没有明确的验证。本文以20XX-20XX年度沪深上市公司为样本,按照产权性质的不同将我国上市公司分为国有企业和非国有企业，并采用实证回归分析方法，将产权性质和市场竞争作为解释变量，主要研究外部影响机制市场竞争对成本粘性的影响，并在此基础上拓展研究不同产权性质的企业成本粘性受市场竞争的影响。结果表明：我国上市公司普遍存在成本粘性行为，上市公司的成本粘性与市场竞争呈反向变动关系，市场竞争对不同产权性质的企业成本粘性的影响存在差异，并且与非国有企业相比，国有企业成本粘性受市场竞争的影响程度更弱。建议管理者在企业生产经营过程中，要注重区分企业产权性质的差异以及企业所处市场竞争度强弱来进行企业成本费用控制，以提高企业经营管理效率。 26251
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毕业论文关键词：成本费用控制 成本粘性 市场竞争 产权性质
Research on Property right, Market Competitionand Cost Stickiness
— Based on the Empirical Evidence of Listed Companies in China
Abstract: Enterprise cost control is an important part of the enterprise management, which will be affected by the cost stickiness, so the phenomenon of Cost Stickiness will directly affect the enterprise management decisions.Studies have shown that the internal factors of property rights and external factors of market competition will have an impact on Enterprise Cost Stickiness behavior, however, for the enterprises with different property rights, the Cost Stickiness will be affected by the market competition, and there will be no theoretical verification.In this paper, the financial data of Listed Companies in Shanghai and Shenzhen in 2010-2015 are taken as samples,and China's Listed Companies in Shanghai and Shenzhen are pided into state-owned enterprises and non-state-owned enterprises according to the different nature of property rights.By using the empirical regression analysis method, the nature of property rights and market competition as explanatory variables, mainly studies the influence mechanism of external market competition on cost stickiness, affect the cost of the enterprise to expand the viscous properties of different property research by market competition and on this basis.The results showed that China's listed companies generally have the sticky cost behavior, Cost Stickiness of listed companies and market competition are inversely related to state-owned enterprises, the degree of cost stickiness is higher than that of non state-owned enterprises.The Cost Stickiness of the enterprises with different property rights is different from that of the market competition, and compared with the non-state-owned enterprises, the Cost Stickiness of state-owned enterprises is affected by the market competition.In the process of production and management, managers should pay attention to distinguish the difference of the property right of the enterprise and the degree of competition in the market to control the cost of the enterprise, so as to improve the efficiency of enterprise management.
Key words: Enterprise cost control; Cost Stickiness; Property right; Market competition;
目录
摘要 1
关键词 1
Abstract 1
Key words 1
一、引言 2
二、文献综述 2
（一）成本粘性的存在性 2
（二）外部影响机制与成本粘性 4