Study Of State-owned Enterprises Of The Northeast Old Industrial Base Sunk Costs

In the process of reforming state-owned enterprises which belong to the northeast old industries, sunk costs cause the state-owned enterprises'capital storage to adjust hard and industry rigidity, which is worth to paying attention to. On discussing the sunk costs'definition and its constitution, this thesis make use of some theories, such as company governing theory and the budget's soft restraint theory, to study and discuss the reasons of sunk costs'formation and influence factors, and distinguish two concepts: the fixed cost and the sunk costs, which is easy to be confused in the subject of financing management. In fact, the sunk costs'formation has its particularity and history causes ,from the perspective of sunk costs ,from the macroscopic aspects ,this thesis discusses the state-owned enterprises'capital storage adjusting, put forward some pieces of advice in which the central government and local government should take responsibility,convert function,provide favorable policies and set up related system in the process of reforming state-owned enterprises; and from the microscopic aspects, this thesis put forward some suggestions and strategies about the enterprises'withdrawal mechanism and system reform. These suggestion and measures have some difficulty and key factors to perform, sometimes it need several withdraw programs to us comprehensively.