西安石油大学学报(社会科学版)2024,Vol.33Issue(5) :40-47.

国际油价波动对制造业企业成本粘性的影响研究——基于风险管理视角的分析

Research on the Influence of International Oil Price Fluctuation on the Cost Stickiness of Manufacturing Enterprises——Analyzing from the Perspective of Risk Management

杨惠贤 陈芳 谢惠青
西安石油大学学报(社会科学版)2024,Vol.33Issue(5) :40-47.

国际油价波动对制造业企业成本粘性的影响研究——基于风险管理视角的分析

Research on the Influence of International Oil Price Fluctuation on the Cost Stickiness of Manufacturing Enterprises——Analyzing from the Perspective of Risk Management

杨惠贤 1陈芳 1谢惠青2
扫码查看

作者信息

  • 1. 西安石油大学经济管理学院,陕西西安 710065
  • 2. 长庆油田分公司财务处,陕西西安 710021
  • 折叠

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.

Abstract

Based on the perspective of enterprise risk management,this paper used the panel data of Chi-na'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 en-terprises 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.

关键词

油价波动/成本粘性/风险管理/劳动力资源配置效率

Key words

oil price fluctuation/cost stickiness/risk management/efficiency of labor resource allocation

引用本文复制引用

基金项目

陕西省教育厅哲学社会科学重点研究基地项目(16JZ052)

出版年

2024
西安石油大学学报(社会科学版)
西安石油大学

西安石油大学学报(社会科学版)

CHSSCD
影响因子:0.287
ISSN:1008-5645
段落导航相关论文