上市食品加工企业食品安全投入对财务绩效的影响研究
发布时间：2018-08-04 16:22
【摘要】：经济和科学技术的发展造就了当今食品的丰富性和多样性,这在满足人们对食物需求的同时,也带来了很多负面的影响。科技的进步使得许多不可能的情况成为可能,很多化学物质被运用到食品的生产过程中,其中就包括对人体有害的化学物质,再加上生产者为了赚取更多的利益,使用变质的、不符合要求的原料进行生产,以及为了降低成本而造成贮存条件差、包装不符合要求,这就导致了一系列食品安全问题的产生。食品安全问题己不是一个新鲜的问题,它的产生由来己久,目前食品安全问题虽然受到了广泛的关注,我国政府也通过立法、成立专门的食品安全监管部门加强了对食品安全问题的监管,但是仍然频频爆出食品存在安全问题的事件。除了政府,企业对食品安全问题也负有重大责任,这就启发了笔者从企业的角度研究企业如何提高食品的安全性,找出解决食品安全问题的其他方式方法。本文通过对文献的回顾及整理,以质量管理理论与生产者行为理论为基础,从理论上分析食品安全投入与企业财务绩效的相关性,再以在沪深两地上市的食品加工企业为研究对象,采用描述性统计分析、相关性分析及线性回归分析的分析方法,分析上市食品加工企业的食品安全投入对财务绩效的影响。通过本文的研究发现,运输设备的投入和研发支出与企业的当前及滞后期的总资产净利润率、托宾Q值及每股收益之间存在着显著正相关关系；机器设备的投入、技术人员占比数于企业的总资产净利润率、托宾Q值之间不存在着显著的相关性；技术人员的占比数于企业当期及滞后一期的每股收益之间存在负相关关系；机器设备的投入与当期每股收益之间的相关性具有不确定性,但它与滞后一期的每股收益之间存在着正相关关系；食品安全管理体系的认证与企业的财务绩效指标之间不存在着显著的相关性。从回归分析来看,研发支出对当期及滞后期的总资产净利润率有显著的正影响,技术人员占比数对当期的总资产净利润率有显著的负影响,运输工具投入对滞后期的总资产净利润率产生显著的正影响；研发支出、运输工具投入对当期及滞后期的托宾Q值及每股收益有显著的正影响,机器设备投入对企业当期的托宾Q值及每股收益有显著的负影响,对滞后一期的每股收益产生正影响：食品安全管理体系认证对财务绩效的各指标均不存在显著的影响。食品安全投入指标作为一个整体对财务绩效的影响具有显著性,但是模型变量的参数估计很少通过显著性检验。针对本文的分析,笔者提出了相应的对策建议：企业应当优化员工结构,定期对员工进行培训,提高员工的专业能力：完善运输体系,提高运输能力；在条件允许的情况下,企业加大研发投入力度；政府应加大对食品加工企业的优惠和扶持力度,加强监督管理。
[Abstract]:The development of economy and science and technology has created the richness and diversity of food today, which not only meets people's demand for food, but also brings a lot of negative effects. Advances in science and technology have made possible many impossible situations, and many chemicals have been used in the production of food, including chemicals that are harmful to the human body, as well as the use of deteriorating chemicals by producers in order to earn more benefits. The production of non-conforming raw materials and the poor storage conditions and packaging in order to reduce the cost have led to a series of food safety problems. The issue of food safety is no longer a new one. It has been around for a long time. Although the issue of food safety has received extensive attention, our government has also passed legislation. The establishment of a special food safety regulatory authority to strengthen the supervision of food safety issues, but still frequent incidents of food safety problems. In addition to the government, enterprises also have a great responsibility for food safety, which inspired the author to study how to improve food safety and find out other ways and means to solve food safety problems from the perspective of enterprises. Based on the quality management theory and producer behavior theory, this paper analyzes the correlation between food safety investment and enterprise financial performance. Taking the food processing enterprises listed in Shanghai and Shenzhen as the research object, the paper analyzes the impact of food safety input on financial performance of listed food processing enterprises by using descriptive statistical analysis, correlation analysis and linear regression analysis. Through the research of this paper, it is found that there is a significant positive correlation between the investment of transportation equipment and R & D expenditure and the net profit margin of total assets, Tobin Q value and earnings per share. There is no significant correlation between the ratio of technical personnel to the net profit margin of total assets and Tobin Q value, and a negative correlation exists between the proportion of technical personnel and the earnings per share of the enterprise in the current period and the lag period. The correlation between the input of machinery and equipment and the earnings per share in the current period is uncertain, but there is a positive correlation between the input of machinery and the earnings per share of the current period. There is no significant correlation between the certification of food safety management system and the financial performance index. According to regression analysis, R & D expenditure has a significant positive effect on the net profit margin of total assets in the current period and lag period, and the proportion of technicians has a significant negative impact on the net profit margin of total assets in the current period. The investment of transportation means has a significant positive impact on the net profit margin of total assets in the lag period, and the expenditure on R & D and the input of transport vehicles have a significant positive effect on the Tobin Q value and earnings per share of the current and late period. The input of machinery and equipment has a significant negative effect on Tobin Q value and earnings per share in the current period, and has a positive effect on the earnings per share of the lagging period. The certification of food safety management system has no significant effect on the financial performance. Food safety input index as a whole has a significant impact on financial performance but the parameter estimation of model variables rarely passes the significance test. According to the analysis of this paper, the author puts forward the corresponding countermeasures and suggestions: the enterprise should optimize the staff structure, train the staff regularly, improve the professional ability of the staff, perfect the transportation system, improve the transportation capacity; Enterprises should increase R & D investment, the government should strengthen the preferential and support for food processing enterprises, strengthen supervision and management.
【学位授予单位】：四川农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.82
[Abstract]:The development of economy and science and technology has created the richness and diversity of food today, which not only meets people's demand for food, but also brings a lot of negative effects. Advances in science and technology have made possible many impossible situations, and many chemicals have been used in the production of food, including chemicals that are harmful to the human body, as well as the use of deteriorating chemicals by producers in order to earn more benefits. The production of non-conforming raw materials and the poor storage conditions and packaging in order to reduce the cost have led to a series of food safety problems. The issue of food safety is no longer a new one. It has been around for a long time. Although the issue of food safety has received extensive attention, our government has also passed legislation. The establishment of a special food safety regulatory authority to strengthen the supervision of food safety issues, but still frequent incidents of food safety problems. In addition to the government, enterprises also have a great responsibility for food safety, which inspired the author to study how to improve food safety and find out other ways and means to solve food safety problems from the perspective of enterprises. Based on the quality management theory and producer behavior theory, this paper analyzes the correlation between food safety investment and enterprise financial performance. Taking the food processing enterprises listed in Shanghai and Shenzhen as the research object, the paper analyzes the impact of food safety input on financial performance of listed food processing enterprises by using descriptive statistical analysis, correlation analysis and linear regression analysis. Through the research of this paper, it is found that there is a significant positive correlation between the investment of transportation equipment and R & D expenditure and the net profit margin of total assets, Tobin Q value and earnings per share. There is no significant correlation between the ratio of technical personnel to the net profit margin of total assets and Tobin Q value, and a negative correlation exists between the proportion of technical personnel and the earnings per share of the enterprise in the current period and the lag period. The correlation between the input of machinery and equipment and the earnings per share in the current period is uncertain, but there is a positive correlation between the input of machinery and the earnings per share of the current period. There is no significant correlation between the certification of food safety management system and the financial performance index. According to regression analysis, R & D expenditure has a significant positive effect on the net profit margin of total assets in the current period and lag period, and the proportion of technicians has a significant negative impact on the net profit margin of total assets in the current period. The investment of transportation means has a significant positive impact on the net profit margin of total assets in the lag period, and the expenditure on R & D and the input of transport vehicles have a significant positive effect on the Tobin Q value and earnings per share of the current and late period. The input of machinery and equipment has a significant negative effect on Tobin Q value and earnings per share in the current period, and has a positive effect on the earnings per share of the lagging period. The certification of food safety management system has no significant effect on the financial performance. Food safety input index as a whole has a significant impact on financial performance but the parameter estimation of model variables rarely passes the significance test. According to the analysis of this paper, the author puts forward the corresponding countermeasures and suggestions: the enterprise should optimize the staff structure, train the staff regularly, improve the professional ability of the staff, perfect the transportation system, improve the transportation capacity; Enterprises should increase R & D investment, the government should strengthen the preferential and support for food processing enterprises, strengthen supervision and management.
【学位授予单位】：四川农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.82
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