高危行业政治关联与安全信息披露关系研究

发布时间：2018-04-01 07:28

本文选题：高危行业　切入点：政治关联　出处：《西南交通大学》2017年硕士论文

【摘要】：现如今,人们的生活质量愈来愈高,安全问题也愈发引起重视,从我国每年公布的安全生产工作会议内容来看,我国每年因为安全违规生产或疏忽大意造成的人员伤亡和损失都特别严重,企业违规引发的安全问题尤其在高危行业更为突出。国家对企业的安全生产十分重视,不仅针对安全生产提供政府补助,而且也出台了相关办法条例规定高危行业安全生产费的提取标准和用途。企业进行安全信息披露是与外界进行沟通的一种方式,是对外展示企业所履行的安全生产责任,一方面符合了企业利益相关者的需求,也提升了企业在他们心目中的形象。当前我国的经济体制依然处在转型阶段,政府在一定程度上仍然掌控着一定的资源,企业的经营需要依赖这些资源,而政治关联便是企业从政府获得这些资源的隐形渠道。政府用自身的资源对企业进行补助,企业便积极响应国家号召来回馈政府的优惠,积极披露信息满足政府及其他利益相关者的要求。在国家如此重视安全生产的前提下,研究高危行业企业政治关联和安全信息披露的关系也便有意义。本文梳理了之前学者对于政治关联和安全信息披露的研究文献,选取2015年沪深两市1479家高危行业上市公司,为能准确定义高危行业,将年报中未在"专项储备"账户中列式安全生产费的企业剔除,最后得到590个样本。本文在资源依赖理论、利益者相关理论、有效市场理论等的基础上,提出了4个假设并建立模型实证研究了高危行业政治关联和安全信息披露水平之间的关系,研究发现:高危行业政治关联能显著促进企业披露安全信息;高危行业政治关联行政级别越高,安全信息披露水平越高,且代表委员级别比政府官员级别影响更显著:政治关联对安全信息披露水平的影响因产权性质的不同而不同,在非国有企业中,高管如果具有政治身份,企业的安全信息披露水平更高,而在国企中,高管的政治身份对企业安全生产信息披露水平的影响并不明显。
[Abstract]:Nowadays, the quality of life of people is getting higher and higher, and the safety problem is being paid more and more attention. Judging from the contents of the work safety conference published every year in our country, Every year, the casualties and losses caused by illegal production or negligence in China are especially serious, and the safety problems caused by enterprise violations are particularly prominent in high-risk industries. The state attaches great importance to the safety of enterprises in production. Not only to provide government subsidies for production safety, but also to enact relevant measures and regulations to provide standards and purposes for the collection of production safety fees in high-risk industries. Disclosure of safety information by enterprises is a way to communicate with the outside world. On the one hand, it meets the needs of the stakeholders of the enterprises, and it also enhances the image of the enterprises in their minds. At present, the economic system of our country is still in the transition stage. The government still controls a certain amount of resources to some extent, and enterprises depend on these resources for their operations, and political connections are the invisible channels for enterprises to obtain these resources from the government. The government subsidizes the enterprises with its own resources. Enterprises will respond positively to the call of the state to give back the government's preferences and actively disclose information to meet the requirements of the government and other stakeholders. Under the premise that the state attaches such importance to production safety, It is also meaningful to study the relationship between corporate political association and security information disclosure in high-risk industries. This paper reviews the previous research literature on political association and security information disclosure, and selects 1479 listed companies in Shanghai and Shenzhen stock markets in 2015. In order to define the high risk industry accurately, the enterprises that are not listed in the "special reserve" account in the annual report are excluded and 590 samples are obtained. Based on the efficient market theory, this paper puts forward four hypotheses and establishes a model to empirically study the relationship between the political association of high-risk industries and the level of security information disclosure. The study found that the high risk industry political association can significantly promote the disclosure of security information, and the higher the administrative level of high risk industry political association, the higher the level of security information disclosure. The influence of political connections on the level of security information disclosure varies with the nature of property rights. In non-state-owned enterprises, if senior executives have political identity, The level of safety information disclosure is higher in enterprises, but in state-owned enterprises, the influence of the political identity of executives on the level of safety information disclosure is not obvious.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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