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《Journal of Business Economics》 2018-05
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Political Background,Anti-corruption Construction and Perquisite Consumption

WANG Ming-hu;RONG Yi-chen;School of Business,Anhui University of Technology;  
This paper takes listed companies as the research object,between 2010—2016 years,and takes the implementation of the Eight Rules as a focus for studying the relationship among the construction of a clean government,political background and perquisite consumption. This paper shows that,in state-owned enterprises the higher the level of the political background,the degree of excessive consumption is higher; the announcement of Eight Rules' discipline has effect on perquisite consumption. This effect is closely related to the number of cadres involved in the announcement. For the state-owned enterprises with higher political background,the effect of Eight Rules discipline on its perquisite consumption is greater. Further research shows that the Eight Rules discipline has different effects in different years and enterprises with different degrees of marketization. This relationship between the political background and perquisite consumption is not clear in non-state-owned enterprises.
【CateGory Index】: D262.6;F272.91;F832.51
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