摘要
成本费用与企业经济效益息息相关,针对企业费用黏性问题,以2010-2019年中国A股制造业上市公司为样本,参考ABJ模型构建关于企业费用黏性的多元回归模型,并分析回归结果。研究发现:企业费用黏性确实存在,内部控制对企业费用黏性有显著抑制作用,内部控制与审计质量在抑制企业费用黏性的交互作用中呈互补关系;进一步研究发现,内部控制与审计质量在两职合一状态下及非国有产权性质下对企业费用黏性的抑制效用更显著。研究结果为降低企业费用黏性,提高资金利用效率提供参考。
Cost is closely related to the economic benefits of enterprises.Aiming at the problem of cost stickiness,Based on the sample of China’s A-share manufacturing listed companies from 2010 to 2019,a multiple regression model of enterprise cost stickiness with reference to ABJ model is constructed,and the regression results are analyzed.It is found that the enterprise cost stickiness does exist.Internal control has a significant inhibitory effect on the enterprise cost stickiness.The interaction between internal control and audit quality is complementary.Further research finds that internal control and audit quality have a more significant inhibitory effect on the cost stickiness of enterprises in the state of"two duties in one"and the nature of non-state-owned property rights.The research results provide reference for reducing the cost stickiness of enterprises and improving the efficiency of capital utilization.
作者
王宏新
姚美暄
WANG Hongxin;YAO Meixuan(School of Business Administration,Liaoning Technical University,Huludao 125105,China)
出处
《辽宁工程技术大学学报（社会科学版）》
2022年第5期353-362,共10页
Journal of Liaoning Technical University(Social Science Edition)
关键词
费用黏性
内部控制
审计质量
cost stickiness
internal control
audit quality
作者简介
王宏新(1970-),女,辽宁阜新人,博士,副教授,主要从事内部审计方面的研究;通信作者:姚美暄(1996-),女,辽宁阜新人,硕士研究生,主要从事内部审计方面的研究。
