内部控制、代理成本对成本粘性影响的实证研究

楚雄师范学院学报 ›› 2021, Vol. 36 ›› Issue (4): 129-139.

内部控制、代理成本对成本粘性影响的实证研究

陈根¹, 谭海霞²

1.楚雄师范学院管理与经济学院,云南楚雄 675000;
2.云南民族大学管理学院,云南昆明 650500

收稿日期:2021-04-25 出版日期:2021-07-20 发布日期:2021-07-23
作者简介:陈根（1992—）,男,楚雄师范学院管理与经济学院助教,研究方向为财务管理;谭海霞（1977—）,女,云南民族大学管理学院副教授,硕士生导师,研究方向为技术经济及管理,税收制度与实务,区域经济等。

Empirical Study on Influence of Internal Control and Agency Cost on Cost Stickiness

CHEN Gen¹, TAN Haixia²

1. School of Management & Economics, Chuxiong Normal University, Chuxiong, Yunnan Province 675000;
2. School of Management, Yunnan Minzu University, Kunming, Yunnan Province 650500

Received:2021-04-25 Online:2021-07-20 Published:2021-07-23

摘要/Abstract

摘要： 成本粘性的存在打破了传统的成本性态,使得成本更接近于实际的成本变化。而成本作为连接财务会计与管理会计的桥梁,对于企业具有重要意义。笔者基于2012年–2018年我国A股上市公司的经验证据,利用ABJ模型,从内部控制、代理成本角度研究成本粘性。研究发现,内部控制的优劣对于成本粘性存在显著影响,内部控制越好,对于成本粘性的抑制作用越好;第一类代理成本与第二类代理成本均能增强企业的成本粘性;内部控制与两类代理成本具有相反的作用。研究内部控制、代理成本与成本粘性的关系,可以帮助企业有效管理成本,降低经营风险,提高企业的决策效率。

关键词: 成本粘性, 内部控制, 代理成本, 企业管理

Abstract: Existence of cost stickiness breaks traditional cost behavior, bringing cost closer to actual changes of cost, which, as the linkage between financial accounting and management accounting, is of great importance to a business in its own right. Based on empirical evidence of companies listed on the Chinese stock exchanges between 2012 and 2018, this paper is a study on cost stickiness from the perspectives of internal control and agency cost with the help of ABJ model. It is found that 1) quality of internal control has notable influence on cost stickiness: the better the internal control, the greater its inhibition to cost stickiness; 2) both the first kind and second kind of agency cost can increase the cost stickiness of a business; and 3) internal control and the two kinds of agency cost have opposite effects. Understanding of the effects of internal control and agency cost on cost stickiness can help a business control cost effectively to reduce operational risks and enhance decision-making efficiency.

Key words: cost stickiness, internal control, agency cost, business management

中图分类号:

F045.33

陈根, 谭海霞. 内部控制、代理成本对成本粘性影响的实证研究[J]. 楚雄师范学院学报, 2021, 36(4): 129-139.

CHEN Gen, TAN Haixia. Empirical Study on Influence of Internal Control and Agency Cost on Cost Stickiness[J]. Journal of Chuxiong Normal University, 2021, 36(4): 129-139.