食品行业上市公司食品安全投入对财务绩效的影响研究

Study on the impact of food safety investment on financial performance of listed companies in food industry

近几年来,危害人民身体健康甚至危及生命的食品安全重大事件频频发生,其数量和危害程度呈日益上升的趋势,食品安全问题产生的根源是部分食品企业追逐财务绩效而减少食品安全投入成本。基于食品安全视角,选取60家食品饮料业上市公司的数据,选取衡量食品安全投入的指标,对食品安全投入和企业财务绩效的关系进行研究,促使食品企业在提升财务绩效的同时加强食品安全。

In recent years, great events on food safety, which endanger people＇s health and even threaten people＇ s life, oeeured frequently. Its quantity and harmful degree now shows a significant increasing trend. The root cause of food safety issue occurrence is that some of the food enterprises reduced their correspondence food safety investment while chasing the excessive financial performance. Based on the perspective of food safety, this paper analysed the food safety investment measurement index and studied the relationship between food safety investment and enterprise financial performance according to the data of 60 listed companies in the food-drinks industry, is aims to impel food enterprises to strengthen their food safety protection while improving their financial performance.