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依据在职消费的经济性质与内在需求动因,本文构建在职消费的计量经济学模型,并对2010—2013年沪深两市上市公司在职消费的相对合理水平进行了经验估算,研究发现:与前两年相比,2013年存在过度在职消费的企业数量有所减少,在职消费规模有所降低,可见政府的反腐行动取得了一定实效;存在过度在职消费的企业中国企数量较多;虽然在职消费在披露和不披露“支付的其他与经营活动有关的现金”八项明细的企业中没有显著不同,但是不披露八项明细的企业的在职消费规模显著大于披露八项明细的企业。
Based on the economic nature of in-service consumption and the motivation of intrinsic demand, this essay constructs the econometric model of on-the-job consumption and estimates the relative reasonable level of on-the-job consumption of the listed companies in Shanghai and Shenzhen from 2010 to 2013. The results show that: Compared with that in 2013, there was a decrease in the number of enterprises with over-working consumption and a decrease in the level of on-the-job consumption. This shows that the anti-corruption operation of the government has achieved some results. There is a large number of Chinese enterprises with over-consumption in employment. However, There were no significant differences among the companies disclosing and not disclosing “Other cash paid relating to operating activities ”. However, the companies that did not disclose the eight details were significantly more in-service than those disclosing the eight details.