降成本仍是供给侧改革的攻坚难题。在中国宏观经济结构发生重大改变以 及经济下行压力不断增加大背景下，如何开展有效的成本管控是企业发展的重 大挑战。而成本粘性问题是成本管控举措实施成效的重要决定因素。成本粘性 是指企业成本费用随需求量上升而急剧上升，而在需求量下降时难以降低成本 的不对称现象，易造成资源冗余，成本高企不下。也就是说，成本粘性可体现 了企业资源调整决策结果以及内部资源利用效率。而企业社会责任作为一种新 的资源配置机制，可通过积极承担社会责任增进与利益相关者合作关系以引导 各种资源、关系的整合，进而影响企业成本管理效率。因此，有必要探究企业 社会责任对对成本粘性的影响以及传导机制，以揭开企业内部经营决策的黑箱， 使得企业更好地进行成本管理。 本文选取2010-2017年A股企业为研究对象进行回归分析，首先，以销售 和管理费用之和衡量成本粘性，并采用ABJ模型实证检验企业社会责任与成本 粘性两者间的关系，结果表明，履行社会责任有益于缓解企业成本粘性。并基 于利益相关者理论和长期价值理论探究企业社会责任对成本粘性的影响路径， 即社会责任可通过治理机制和关系机制进而降低企业成本粘性。中介效应检验 结果支持了“社会责任—管理者自利行为—成本粘性”和“社会责任—关系资 本—成本粘性”影响路径。除此之外，基于对如何承担社会责任可更好进行成 本管控问题思考，按时间、质量和承担内容划分社会责任履行方式，即探讨了 延续性和偏重度对两者关系的影响，结果表明社会责任延续性和侧重承担基础 层次的样本中积极承担社会责任更有助于成本粘性的缓解。 本文的贡献之处在于：第一，探讨了企业社会责任对成本粘性的影响以及 具体影响机制，为如何降低成本粘性增添了新的证据。第二，将企业社会责任 的经济后果研究拓展到内部成本管理领域，并基于如何履行的思考，从延续性 和偏重度两方面深入研究两者间的关系。本文的研究不仅丰富了成本性态相关 研究，为成本管控指出新的思考方向，而且拓宽了社会责任的影响后果视野以 及增添了积极承担社会责任的现实意义。 关键词：社会责任；成本粘性；利益相关者；代理问题 II Abstract Reducingcostsisstillthekeytaskofsupply-sidereform.Inthecontextofmajor changesinChina'smacroeconomicstructureandincreasingdownwardpressureon theeconomy,howtocarryouteffectivecostcontrolisamajorchallengeforthe developmentofbusinessoperations.Theproblemofcoststickinessisakey breakthroughthataffectstheeffectivenessofcostcontrolmeasures.Theexistenceof coststickinessnotonlymeansthatwhenthebusinessvolumeincreases,the enterprise'sinputofproductionfactorsmaybegreaterthanitsactualdemand,but alsomeansthatwhenthebusinessvolumedecreases,thehuman,materialand financialresourcesinvestedbytheenterprisearenotreducedaccordingly,causing wasteofresources.Inotherwords,thecoststickinessreflectstheresultsofenterprise resourceadjustmentdecisionsandtheefficiencyofinternalresourceallocationtoa certainextent.Andsocialresponsibilityasanewresourceallocationmechanism, enterprisescanstrengthenthecooperativerelationshipwithstakeholdersby performingcorporatesocialresponsibilitytoguidetheintegrationofvarious resourcesandrelationships,andthenaffectthecostmanagementefficiencyofthe enterprise.Therefore,itisnecessarytoexploretheimpactofcorporatesocial responsibilityoncoststickinessandthetransmissionmechanism,inordertouncover theblackboxofenterprise'sinternaldecision-making,andmakeenterprisesbetter costmanagement. ThisthesisselectsChinaandShenzhenA-sharelistedcompaniesfrom2010to 2017asasampleforregressionanalysis.First,thecoststickinessismeasuredby salesmanagementexpenses,andtherelationshipbetweencorporatesocial responsibilityandcoststickinessisempiricallytestedusingtheABJmodel.The resultsshowthatproactivecorporatesocialresponsibilitycanhelpreducecost stickiness.Basedonstakeholdertheoryandlong-termvaluetheory,itexploresthe impactpathofcorporatesocialresponsibilityoncoststickiness,thatis,social responsibilitycanreducecorporatecoststickinessthroughgovernanceand relationshipmechanisms.Thetestresultsofthemediatingeffectsupporttheinfluence pathsof"corporatesocialresponsibility--managersselfinterestbehavior--cost stickiness"and"corporatesocialresponsibility--relationshipcapital--coststickiness". III Inaddition,basedonthinkingabouthowtoassumesocialresponsibilitycanbetter controlcosts,dividesocialresponsibilityperformancebehaviorsaccordingtotime, quality,andcontent,thatistosay,thecontinuityofsocialresponsibilityandthe emphasisonsocialresponsibilityoncorporatesocialresponsibilityandtheeffectof coststickinessrelationship,theresultsshowthatthecontinuityofsocial responsibilityandthesamplecompaniesthatfocusonbasiclevelofsocial responsibilitytoactivelyassumecorporatesocialresponsibilityhaveamore significanteffectonreducingthecoststickiness. Thecontributionsofthisthesisareasfollows:First,itexplorestheimpactof corporatesocialresponsibilityoncoststickinessandspecificimpactmechanisms,and addsnewevidenceonhowtoreducecoststickiness.Second,theresearchonthe economicconsequencesofcorporatesocialresponsibilityisextendedtothefieldof internalcostmanagement,andbasedonthethinkingofhowtofulfillcorporatesocial responsibility,thein-depthstudyoftheimpactofcorporatesocialresponsibilityon coststickinessfromtheaspectsofcontinuityandemphasisonsocialresponsibility. Theresearchinthisthesisnotonlyenrichestherelatedresearchoncostbehavior, providesanewdirectionforcompaniestocarryoutcostcontrol,butalsobroadens theresearchontheeconomicconsequencesofcorporatesocialresponsibilityand enrichesthepracticalsignificanceofactivelytakingonsocialresponsibility. Keywords:Corporatesocialresponsibility;Coststickiness；Stakeholders；Agency problem IV 目录 摘要..............................................................................................................................I Abstract.......................................................................................................................II 第1章绪论...............................................................................................................1 1.1研究目的与意义.............................................................................................1 1.1.1研究目的...............................................................................................1 1.1.2研究意义...............................................................................................2 1.2国内外研究综述.............................................................................................3 1.2.1关于成本粘性的研究...........................................................................3 1.2.2关于社会责任的研究...........................................................................6 1.2.3关于社会责任与成本粘性的相关研究.............................................11 1.2.4文献述评.............................................................................................12 1.3研究内容与方法...........................................................................................12 1.3.1研究内容.............................................................................................12 1.3.2研究方法.............................................................................................13 1.4创新点...........................................................................................................14 第2章理论基础与机理分析.................................................................................16 2.1相关概念界定...............................................................................................16 2.1.1社会责任.............................................................................................16 2.1.2成本粘性.............................................................................................16 2.2理论基础.......................................................................................................17 2.2.1利益相关者理论.................................................................................17 2.2.2委托代理理论.....................................................................................17 2.2.3交易成本理论.....................................................................................18 2.2.4信息理论.............................................................................................18 2.3企业社会责任对成本粘性的影响机理分