基于调节效应模型分析煤矿企业安全投入对经济效益的影响

Analyses of the impact on safety investment on economic benefits in coal mining enterprises based on the regulatory effect model

为合理有效地引导上市煤矿企业强化安全管理进而提高经济效益,选取了29家上市煤矿企业,基于2013—2022年的安全投入数据,运用固定效应模型和调节效应模型,探讨上市煤矿企业安全投入与经济效益之间的关系,并引入内部控制变量研究其调节作用。结果表明:我国上市煤矿企业安全投入与经济效益具有显著的正向关系,并且内部控制在上市煤矿企业安全投入与经济效益之间存在显著的负向调节作用。为进一步促进我国上市煤矿企业持续、高效发展,根据研究结果提出了相应的对策建议。

In order to reasonably and effectively guide listed coal mining enterprises to strengthen safety management and improve economic benefits,29 listed coal mining enterprises were selected as the analysis samples.Based on safety investment data from 2013 to 2022,fixed effect models and regulatory effect models were used to explore the relationship between safety investment and economic benefits of listed coal mining enterprises.Internal control variables were introduced to study their regulatory effects.The results indicate that there is a significant positive correlation between safety investment and economic benefits in listed coal mining enterprises in China,and internal control has a significant negative regulatory effect on the relationship between safety investment and economic benefits in listed coal mining enterprises.To further promote the sustainablity and an efficient development of listed coal mining enterprises in China,corresponding countermeasures and suggestions have been proposed based on the research results.