对成本粘性所导致的会计盈余反应非对称的研究

Study on the Asymmetry of Accounting Surplus Response Caused by Cost Stickiness

近年来,随着世界经济格局发生前所未有的变化,各种不稳定因素冲击着艰难生存中的企业。在充满不确定性的经济境况中如何提升商品的竞争力是企业必须应对的问题。而提升企业竞争力最直接有效的手段就需要精打细算,加强成本控制,以此增强持续性的竞争优势,在日益激烈的市场竞争中谋求经济利益。正是在这种经济问题背景下,本文在探讨企业成本控制方面具有理论指导意义。文章以2010~2020年A股上市公司作为样本,通过理论分析和实证检验探究成本粘性对会计盈余的影响,并检验了成本粘性会导致会计盈余反应非对称现象,发现了会计盈余也存在类似成本的“粘性”行为。研究结果表明,会计盈余在业务量下降时减小的幅度高于在业务量上升时增加的幅度。本研究深化和丰富了对成本粘性和会计盈余关系的理解,为企业提升治理水平、优化资源配置、响应国家政策号召提供了理论依据。

In recent years, with the unprecedented changes in the world economic landscape, a variety of un-stable factors are impacting enterprises in a difficult survival. How to improve the competitiveness of goods in an economic situation full of uncertainty is a problem that enterprises must deal with. The most direct and effective means to improve the competitiveness of enterprises is to improve the cost control, so as to enhance the sustainable competitive advantage and seek economic benefits in the increasingly fierce competition in the market. It is in the context of such economic issues that this paper has theoretical guidance in exploring enterprise cost control. Taking A-share listed com-panies from 2010 to 2020 as samples, this paper explores the impact of cost stickiness on account-ing earnings through theoretical analysis and empirical test, and tests that cost stickiness can lead to the asymmetric phenomenon of accounting earnings response, and finds that accounting earn-ings also has similar “stickiness” behavior of cost. The results show that the accounting surplus de-creases more when the business volume decreases than increases when the business volume in-creases. This study deepens and enriches the understanding of the relationship between cost stick-iness and accounting earnings, and provides a theoretical basis for enterprises to improve govern-ance level, optimize resource allocation, and respond to the call of national policies.