The Research On The Relationship Between Nature Of Property Rights?agent Problem And Cost Stickiness

With the development of Management Accounting of China,the traditional model of cost model increasingly unable to meet the needs of enterprise cost management.For a better understanding of the characteristics of cost,in order to make the cost to play a greater role in cost management,the cost of research has become a hot topic.Foreign scholars through the earlier study found that is not a simple linear relationship between cost and volume.But there is cost stickiness,so the study of the causes of costs sticky also will be more and more viscous.Presently academic mainstream view is that opportunism,contracts,and efficiency are the three major causes of business costs sticky.These three causes contact each other,work together in the cost of the enterprise.These three points are related to the management of the enterprise,based on the conclusions of this research Scholars have research the problem of agency and the cost of enterprise viscosity.The results show that agency problems will increase the company's cost stickiness.Compared with western developed countries,China's market economy development is not perfect enough,on the nature of property rights has particularity.State-owned enterprises in many highly profitable industry occupies a monopoly,and the management of state-owned enterprises tend to have political background,the employment is not completely determined by the market competition,this series of particularity inevitably leads to state-owned enterprises and non-state-owned enterprises has a bigger difference on the question of agency.This difference will continue to effect on cost,lead to the cost of state-owned enterprises and non-state-owned enterprises viscosity at different levels under the influence of agency problem.In this paper,through theoretical analysis and empirical research to explore the different nature of property rights of enterprises,under the background of the problem of agency for enterprise's influence on the cost viscosity differences.Conclusion is that compared to the non-state enterprises,the agency problem of state-owned enterprises to the cost stickiness of the influence of viscous deeper.On the basis of the conclusion for the perfect corporate governance,state-owned enterprises in China to establish a fair and effective compensation system,and promote the reform of state-owned enterprises to provide some reference,promote the rational and effective allocation of social resources,promote the benign development of economy.