| 企业成本战略管理与持续发展相关性实证研究 |
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| 引用本文： | 张鸣,颜昌军.企业成本战略管理与持续发展相关性实证研究[J].会计研究,2005(7):55-60. |
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| 作者姓名： | 张鸣 颜昌军 |
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| 作者单位： | 上海财经大学会计与财务研究院,200433 |
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| 基金项目： | 本文为教育部人文社科研究基地重大研究项目 |
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| 摘 要： | 本文根据战略成本管理(CSM)模式的构成要素;设计调查问卷,分上市公司和非上市公司两个样本组,对其在CSM九个构成方面的主要问题回答上进行样本均值T检验;最后对上市公司样本(36个样本)的CSM与其可持续发展性(SD)进行Logistic回归,验证了企业战略管理与持续发展成正相关关系。
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| 关 键 词： | 成本战略管理 企业持续发展 上市公司 实证研究 |
An Empirical Study on the Relation Between Cost Strategic Management and Sustainable Developing of Listed Companies |
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| Zhang Ming,Yan Changjun.An Empirical Study on the Relation Between Cost Strategic Management and Sustainable Developing of Listed Companies[J].Accounting Research,2005(7):55-60. |
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| Authors: | Zhang Ming Yan Changjun |
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| Abstract: | This paper discusses the background of strategic cost management,and defines the nine elements of CSM(strategic cost management).Also,the questionnaire is designed in view of the elements.According to the questionnaire retrieved,the sample is divided into listed and non-listed companies and sample mean value T test is examined.At last,the relationship between the CSM in listed company sample(36 samples)and the SD(sustainable development using Logistic model)is tested.The result proves the assumption,namely there is positive correlations between CSM and SD。 |
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