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作为加快经济转型发展的重要措施，我国一直以来重视实体经济。2015年12月中央经济工作会议提出，要抓好“三去一降一补”五大任务，为我国经济持续繁荣提供了明确指引；2021年4月国家发展改革委、工业和信息化部、财政部、人民银行四部门联合发布《关于做好2021年降成本重点工作的通知》，对税收减免、融资成本、人工成本、物流成本和交易成本等方面作出了新的规定，坚持隐性、显性成本双降低。降低成本是企业经营管理的重要着力点，而降低成本粘性是降成本的关键突破口。在复杂的外部环境下，要想有效降低企业成本粘性，必须突破单个企业资源有限的桎梏，从整体上研究供应链关系对产业链中成本行为的影响。

文章以2010-2020年我国A股上市公司为样本，以资源依赖理论、信号传递理论、资产专用性等理论为基础，论述分析并提出假设，采用线性回归模型进行实证研究，以工具变量法、变量替代法、缩小样本范围等稳健性检验方式加以验证。研究结果表明，紧密的供应链关系会有效降低企业的成本粘性，且在不同竞争战略下供应链关系对企业成本粘性的影响不同。具体而言，在成本领先战略下，加强供应链合作不能降低企业的成本粘性水平；相反，在差异化战略下，加强供应链合作会对成本粘性产生显著的削弱作用。进而探究其影响机理发现，紧密的供应链关系主要通过降低企业代理成本从而降低成本粘性，但调整成本与管理者乐观预期路径未得到验证。拓展探究实施差异化战略的企业发现，相比于供给侧结构性改革政策提出前，供应链关系对成本粘性的抑制作用在政策提出后显著。

文章基于企业竞争战略的视角展开探讨，证实了紧密的供应链关系会有效降低企业成本粘性。本文的研究从理论层面来说，以企业竞争战略为切入点，进一步剖析供应链关系对成本粘性的影响，丰富了企业成本粘性的相关研究；从实践层面来说，既有助于企业进一步增强成本管理能力、做出更优成本决策、实现降本增效，也为政府加强宏观经济环境建设提供了可能路径。

As an important measure to accelerate economic transformation and development, China has always attached importance to the real economy, and the Central Economic Work Conference in December 2015 put forward the five tasks of "cutting overcapacity, reducing excess inventory, deleveraging, lowering costs, and strengthening areas of weakness", which provided clear guidelines for China's sustained economic prosperity; in April 2021, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance and the People's Bank of China jointly issued the Circular on the Key Work of Reducing Costs in 2021, Ministry of Finance, Ministry of Finance and People's Bank jointly issued the Notice on the Key Work of Cost Reduction in 2021, which made new regulations on tax relief, financing costs, labor costs, logistics costs and transaction costs, insisting on double reduction of implicit and explicit costs. Cost reduction is an important focus point for business management, and reducing cost stickiness is the key breakthrough to reduce costs. In the complex external environment, in order to effectively reduce the cost stickiness of enterprises, it is necessary to break the shackles of limited resources of individual enterprises and study the impact of supply chain relationships on the cost behavior in the industrial chain as a whole.

This paper takes the A-share listed companies in China from 2010 to 2020 as the sample, based on theories such as resource dependence theory, signaling theory and asset specificity, discusses and analyzes and proposes hypotheses, and uses linear regression models for empirical research, which is verified by robustness tests such as instrumental variables method, variable substitution method and reduced sample scope. The results of the study show that close supply chain relationships effectively reduce firms' cost stickiness, and the impact of supply chain relationships on firms' cost stickiness varies under different competitive strategies. Specifically, under the cost leadership strategy, strengthening supply chain cooperation cannot reduce the level of cost stickiness; on the contrary, under the differentiation strategy, strengthening supply chain cooperation will have a significant weakening effect on cost stickiness. Further exploring the mechanism of its impact found that close supply chain relationship mainly reduces cost stickiness by lowering firms' agency costs, but the path of adjusting costs and managers' optimistic expectations was not verified. Expanding to explore firms implementing differentiation strategies, we find that the inhibitory effect of supply chain relationships on cost stickiness is significant after the policy is proposed compared to before the supply-side structural reform policy is proposed.

Based on the perspective of firms' competitive strategies, this paper explores and confirms that close supply chain relationships are effective in reducing firms' cost stickiness. From the theoretical point of view, this paper takes the competitive strategy of enterprises as the entry point to further analyze the influence of supply chain relationship on cost stickiness, which enriches the research on cost stickiness of enterprises; from the practical point of view, it helps enterprises to further enhance their cost management ability, make better cost decisions and achieve cost reduction and efficiency, and also provides a possible path for the government to strengthen the macroeconomic environment.