管理层激励与成本粘性相关性研究.pdf

AN EMPIIUCAL RESEARCH oN MANAGEMENT INCENTIVE AND CoST STICKlNESS ABSTRACT With the ever-changing economic situation，China has been from the time of low cost to the time of high cosL and for the manufacturing powerhouse like China,the cost has almost been the lifeblood of enterprises，SO it is very important for an enterprise to control the costs if it wants to get profits and survive in this environment．Before to control the costs，we should make clear that what the factor and how it affects the cost．In the traditional cost behavior theory,it considem tiiat the costs can be divided into fixed cost，variable cost and mixed cost．And it also considers that the total costs maintained the basic linear relationship with the volume of business．The formation of this viewpoint is built in an ideal state，without considering the impact of the corporate management and other factors． In recent years，with the study of cost behavior,cost and volume is not completely linear relationship，between the cost behavior in management accounting assumptions challenged．Under the study of the large numbers of scholar in recent years，it is found that the cost is sticky． III 万方数据 The Cost Stickiness refers to the proportion that the enterprise’S costs reduced while sales declined，and is less than cost increased while sales raised，which is called cost“sticky”(Anderson，2003；Sunzheng，2004； Kongyusheng，2007)．What causes the production of the enterprise cost stickiness，what are the factors affecting the cost of adhesive，there is no unified conclusion for these academics．For its origin，the main theories interpret it are contract concept,efficiency concept and the concept of agent．The concept of agent is the most widely accepted，but for the influencing factor,each scholar has its own study．The scholars in our country have makes empirical study on the economic environment， industry differences，regional differences，impact angle motivation of earnings management and corporate governance structure such as t