摘要
基于企业风险管理视角,利用2002-2022年我国制造业企业面板数据,分析国际油价波动对制造业企业成本粘性的影响。研究发现,制造业企业为应对油价波动不确定性风险所采取的措施会使企业成本粘性降低;制造业企业可以通过增加保盈动机、抑制管理层乐观预期,使得企业成本粘性降低;油价波动所导致的企业成本粘性下降虽缓解了企业风险,但从长远看降低了劳动力资源配置效率,损害了企业长期发展的基础。
Based on the perspective of enterprise risk management,this paper used the panel data of China's manufacturing enterprises from 2002 to 2022 to analyze the impact of international oil price fluctuation on the cost stickiness of manufacturing enterprises.The results show that the measures taken by manufacturing enterprises to deal with the uncertainty risk of oil price fluctuation can reduce the cost stickiness.Manufacturing enterprises can reduce the stickiness of enterprise cost by increasing profit retention motivation and restraining the optimistic expectation of management.Although the decline in the stickiness of enterprise costs caused by oil price fluctuations has alleviated enterprise risks,it has reduced the efficiency of labor resource allocation in the long run and damaged the foundation of long-term development of enterprises.
作者
杨惠贤
陈芳
谢惠青
YANG Huixian;CHEN Fang;XIE Huiqing(School of Economics and Management,Xi'anShiyou University,Xi'an,Shaanxi 710065,China;Financial Department of Changqing Oilfield Company,Xi'an,Shaanxi 710021,China)
出处
《西安石油大学学报（社会科学版）》
2024年第5期40-47,共8页
Journal of Xi’an Shiyou University:Social Science Edition
基金
陕西省教育厅哲学社会科学重点研究基地项目“油价波动对陕西原油经济可采储量及开发生产的影响研究”(16JZ052)。
关键词
油价波动
成本粘性
风险管理
劳动力资源配置效率
oil price fluctuation
cost stickiness
risk management
efficiency of labor resource allocation
作者简介
杨惠贤,女,陕西西安人,西安石油大学经济管理学院教授,硕士生导师,研究方向:油气资源会计、企业财务。
