| 费用“粘性”研究:来自中央企业的经验证据; Study on Expense Stickiness of the Central Enterprises:A Perspective of Performance Evaluation | |
| 曹晓雪 ; 于长春 ; 周泽将 | |
| 2009 | |
| 关键词 | 中央企业 上市公司 成本性态 费用粘性 central enterprises listed company cost behavior expense sticky |
| 英文摘要 | 本文以2001~2006年上市公司年度财务数据为样本,研究了在《中央企业负责人经营业绩考核暂行办法》出台前后我国中央企业上市公司费用“粘性“的情况,结果发现:(1)央企上市公司的费用“粘性“存在;(2)在央企负责人第一个任期的2004~2006年考核期间,费用“粘性“程度有所降低;(3)央企不同行业的上市公司之间不存在费用“粘性“差异,考核办法出台前后不存在费用“粘性“差异。本文的研究结论是:费用“粘性“在央企中普遍存在,但是绩效评价制度对其会产生正向的影响。; With the analysis of accounting data during 2001 to 2006 from Chinese listed companies which controlled by Stated-owned Assets Supervision and Administration Commission of the State Council (central enterprises),we studied on the expense stickiness.We find:(1) there was expense stickiness in central enterprises indeed.(2) the expense stickiness level decreased during the period of the first performance evaluation to the top management team in the listed companies controlled by Stated-owned Assets Supervision and Administration Commission of the State Council.(3)there isn't difference across industry of the central enterprises.Our conclusion is:the expense stickiness exists in general,but the performance evaluation system can give positive effect to it. |
| 语种 | zh_CN |
| 内容类型 | 期刊论文 |
| 源URL | [http://dspace.xmu.edu.cn/handle/2288/102315]  |
| 专题 | 管理学院－已发表论文 |
| 推荐引用方式 GB/T 7714 | 曹晓雪,于长春,周泽将. 费用“粘性”研究:来自中央企业的经验证据, Study on Expense Stickiness of the Central Enterprises:A Perspective of Performance Evaluation[J],2009. |
| APA | 曹晓雪,于长春,&周泽将.(2009).费用“粘性”研究:来自中央企业的经验证据.. |
| MLA | 曹晓雪,et al."费用“粘性”研究:来自中央企业的经验证据".(2009). |
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