2020年财科院连续第五年开展"企业成本"大型调研活动(1),在线问卷数据分析表明,在政府供给侧结构性改革的持续带动下,企业大部分成本保持下降态势,突如其来的新冠肺炎疫情带来较大冲击,部分企业部分类型成本有上升态势;未来随着经济秩序恢复,对冲疫情政策将有所调整,但供给侧结构性改革仍会持续推进,全...>>详细2020年财科院连续第五年开展"企业成本"大型调研活动(1),在线问卷数据分析表明,在政府供给侧结构性改革的持续带动下,企业大部分成本保持下降态势,突如其来的新冠肺炎疫情带来较大冲击,部分企业部分类型成本有上升态势;未来随着经济秩序恢复,对冲疫情政策将有所调整,但供给侧结构性改革仍会持续推进,全社会应形成一种新的共识,那就是以改革创新而非降成本政策支持来对冲成本上涨压力,这就需要有为政府和有效市场形成降低企业无效成本的合力,筑牢经济复苏的基础.

This paper studies how the rotation regulation of CPA influences the accounting conservatism of reports China listed companies.It found that the affection is affected by the economic interdependence between certified public accountants and client companies.The extension of the tenure of CPA,in which the companies of lower level of economic importance would significantly reduce the accounting conservatism,and in the companies of higher level,the relationship is not clear.Meanwhile,even listed companies replace the CPA according to the "Regulation of Certified Public Accountants Regular Rotation of Securities Futures Commission",the accounting conservatism is not remarkable change.These shows that,even the implementation of Rotation Regulation is necessary in China,the rules for improving the accounting conservatism of listed companies are not perfect.This paper suggests the rotation regulation in the future could acquire the accounting firms provide more details on rotation,and then weak the long-term cooperation relationship between certified public accountants and client companies.

Duty consumption can be one way for the senior executives' embezzling of the corporate residual assets,which poses a difficult issue for the enterprise nowadays.This article,taking the sample data from a-share markets in both Shanghai and Shenzhen and from the point of view of political networks among those senior executives,has made an analysis on the effect of the duty consumption in state-owned enterprises and non-state-owned enterprises towards the management of the enterprises.The research has found out that the political networks in the state-owned enterprises have enlarged the scale of duty consumption,however,on the other hand,the duty consumption has been notably suppressed by such network in non-state-owned enterprise.The marketization process can effectively lower down the control of the government over state-owned enterprises and reduce the appeal of the non-state-owned enterprises for the government enterprises relationship networks,so as to bring down the scale of duty consumption and to boost the enterprises' profit.The article has also pointed out that on the premise of a imperfect legal system and weak protection of ownership in our country,it is of great significance to press down the scale of duty consumption and improve enterprises' performance in solving the traditional agency issue,more importantly,to reduce the expensive transaction fees due to the lack of proper system and regulations.From a long term view,accelerating the process of marketization can effectively reduce the rent-seeking activities,bring down duty consumption and transaction costs,and further optimize the allocation of resources in the entire society.