安全投入、技术创新对采掘业经济效益的影响:门槛效应模型

Research on influence of safety investment and technological innovation to economic benefits of extractive industry:threshold effect model

为强化企业安全管理,提高经济效益,优化安全投入结构,基于安全会计的视角,以2012—2019年采掘业上市企业为样本,运用多元回归模型,分析采掘业企业安全投入、技术创新对经济效益的影响;并以技术创新作为门槛值构建面板门槛回归模型,进一步探讨三者之间的关系。结果表明:安全投入与企业经济效益呈显著正相关关系;技术创新对经济效益具有显著的正向促进作用;以技术创新作为门槛值时,安全投入对经济效益的影响存在单门槛效应,在门槛两侧技术创新都正向促进安全投入对企业经济效益的积极影响,但是门槛左侧的促进强度明显大于右侧。

In order to strengthen enterprise safety management,improve economic benefits and optimize the safety investment structure,based on the perspective of safety accounting,taking the listed enterprises of mining industry from 2012 to 2019 as samples,a multiple regression model was applied to analyze of the impact of safety investment and technological innovation on economic benefits of mining enterprises.Then,the panel threshold regression model was constructed with technological innovation as the threshold value to further explore the relationships among them.The results show that there is a significant positive correlation between safety investment and economic benefits of enterprises,and technological innovation has a significant positive role in promoting economic benefits of enterprises.With technological innovation as the threshold value,there is a single threshold effect on the impact of safety investment on economic benefits.On both sides of the threshold,technological innovation positively promotes the positive impact of safety investment on economic benefits of enterprises,but the promotion intensity on the left side of the threshold is significantly greater than that on the right side.