我国煤炭上市公司安全投入与经济效益研究

发布时间：2018-04-21 08:59

本文选题：煤炭上市公司 + 安全投入　；参考：《山西财经大学》2014年硕士论文

【摘要】：煤炭企业安全生产问题是关系到我国国民经济能源供给的重大问题。但是，目前我国煤炭企业安全生产形势仍很严峻，事故发生总量居高不下，重特大事故还是会时常发生，形成这种局面的重要原因之一就是煤炭企业安全投入严重不足以及缺乏对安全投入和经济效益之间关系的认识。本文以我国的煤炭上市公司相关数据为基础，研究安全投入与经济效益的双向关系，希望能够引起有关部门及煤炭企业对安全投入的重视，从而促使我国煤炭企业的生产管理活动能够安全有序地进行。由于利润是企业经济效益的集中体现，所以本文将安全投入与企业利润作为研究变量，从理论和实证两个不同的层面来探讨二者的关系，揭示它们之间的规律。理论方面，在阅读、整理相关文献资料的基础上，对煤炭企业安全投入的基本理论及现状进行了深入地分析；实证方面，选取了18家煤炭上市公司12年的样本数据，运用非平衡面板数据回归模型对安全投入与利润的关系进行分析，得出的结论是：一方面，企业的安全投入在长期内能够拉动利润的增长，而且滞后一期安全投入对利润的影响大于当期安全投入对利润的影响，验证了安全投入的滞后性，另一方面，，利润对安全投入也具有促进作用，这就表明二者之间存在着长期均衡的关系。最后，本文从宏观和微观两方面提出了加大煤炭企业安全投入的几点建议。
[Abstract]:The problem of coal production safety is a major problem related to the energy supply of our national economy. However, at present, the situation of coal production safety in China's coal enterprises is still very serious. The total number of accidents remains high, and serious and serious accidents still occur frequently. One of the important reasons for this situation is the serious shortage of safety investment in coal enterprises and the lack of understanding of the relationship between safety investment and economic benefits. Based on the relevant data of coal listed companies in China, this paper studies the two-way relationship between safety investment and economic benefits, hoping to arouse the attention of relevant departments and coal enterprises on safety investment. In order to promote the production management activities of coal enterprises in China can be carried out in a safe and orderly manner. Since profit is the concentrated embodiment of enterprise economic benefit, this paper takes safety investment and enterprise profit as research variables, discusses the relationship between them from two different levels of theory and demonstration, and reveals the law between them. In theory, on the basis of reading and sorting out the relevant literature, this paper deeply analyzes the basic theory and present situation of coal enterprises' safety investment, and selects the sample data of 18 coal listed companies for 12 years. The relationship between safety investment and profit is analyzed by using non-equilibrium panel data regression model. The conclusions are as follows: on the one hand, the safety investment of enterprises can stimulate the growth of profits in the long run. And the impact of the lag safety investment on the profit is greater than that of the current safety investment, which verifies the lag of the safety investment. On the other hand, the profit also promotes the safety investment. This indicates that there is a long-term equilibrium relationship between the two. Finally, this paper puts forward some suggestions on increasing the safety investment of coal enterprises from macro and micro aspects.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F406.7

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