我国煤炭行业上市公司安全投入的影响因素研究

Study on Factors Affecting Safety Input in Chinese Listed Coal Companies

为研究我国煤炭企业安全投入的影响因素,在分析与企业安全生产费用相关政策的基础上,以2008—2011年沪深2市煤炭行业上市公司为样本,从企业承担的员工责任、公司治理机制、企业经营效率、规模变化等4个方面分析安全投入的影响因素。结果表明,企业安全投入与4个因素均呈现显著的正相关关系,且企业安全投入与企业规模变化的关系最为显著。基于此,进一步分析企业规模变化对于滞后1～3期的安全投入的影响。研究发现,固定资产投入运营后,随着时间的推移,单位固定资产需要的安全投入越来越高。

Safety is premise condition of enterprise existence and development. At same time, it is also important guarantee for protecting the benefits of enterprise staff and public. Based on existing research and policy about costs of safety in production, the authors analyze influences of 4 main factors on coal enterprises safety input： employee responsibility, corporate governance, enterprise operation efficiency, and change of enterprise size. The results show that four factors have a remarkable positive impact on safety input of coal enterprises among which relationship between change of enterprise size and safety input is the most pronounced one. Then on this basis, a further study is carried out to test the impact of change of enterprise size on safety input with a lag of 1 -3 phases and results show that fixed assets being put into operation require more safety inputs with the elapse of time.