在职消费的研究综述及展望

随着我国收入差距的不断扩大,高管在职消费问题日益引起学者关注,从理论上看,其研究视角已从公司内部治理转向公司外部治理；从实证分析上看,主要采用的是回归分析方法,对在职消费损害公司业绩取得了一致意见,但是对在职消费的成因仍然存在不同的解释.文章最后指出了当前研究的不足和未来研究的趋势,以期为后期研究提供参考.

The Literature Review and Future Research Directions of Duty Consumption

With the constantly expansion of income gap in China,the problem of top executive’s duty consumption has con cerned by the scholars.Theoretically,their perspective has transferred from internal corporate governance to external corpo rate governance.In empirical analysis,the regression analysis method was used mostly,and the opinions was agreed on which duty consumption had damage to the performance,but the causes of duty consumption still existed different explanation.Based on the literature review of duty consumption,the directions of future research were pointed out,in order to provide reference for future study.Internal institutional economics or behavioral psychology.