摘要
企业成本是观察宏观经济运行的重要窗口。2021年9—12月,中国财政科学研究院调研组分赴东北、东部、中部、西部等13省进行实地调研,并进行全国范围的线上问卷调查。调研发现,由于新发展阶段各种风险因素的存在,企业在连续多年降成本的政策利好下,仍感觉成本压力大。高风险意味着高成本,最终会内部化为企业的成本。文章引入“风险-成本”分析框架,认为企业成本是风险的函数,且具有普遍性、持续性特征,未来降成本的关键在于防风险,需要从关注成本要素转向聚焦风险因素。在对新发展阶段企业成本特征进行分析的基础上,提出改善治理效能、降低企业风险成本的相关建议。
Enterprise cost is an important window to observe the operation of macro-economic.From September to December 2021,the research team of the Chinese Academy of Fiscal Sciences went to 13 provinces including the northeast,eastern,central and western regions for field research,and conducted a nationwide online questionnaire survey.The survey found that due to the existence of various risk factors in the new development stage,enterprises still feel great cost pressure under the favorable policy of continuous cost reduction for recent years.High risk means high costs.The risk is ultimately internalized into the cost of enterprises.The article introduces the risk-cost analysis framework,believing that enterprise cost is a function of risk,and has universality and sustainability.The key to cost reduction in the future is to prevent risks,and it needs to shift from focus on cost factors to focus on risk factors.On the basis of analyzing the cost characteristics of enterprises in the new development stage,we propose relevant suggestions to improve governance efficiency and reduce enterprise risk cost.
出处
《财政研究》
CSSCI
北大核心
2022年第4期8-28,共21页
Public Finance Research