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基于庇古对外部性问题的研究理论,选取煤炭行业上市公司为样本,运用实证分析法分析政府补贴对煤炭企业安全投资的影响。结果表明,政府对安全项目的补贴对煤炭企业安全生产的投资具有激励作用,政府给予煤炭企业安全项目的财政补贴越多,企业就越积极地对安全项目进行投资;企业规模与安全投资呈正相关关系,企业规模越大,越有可能获得超额的利润,也就越有充足的资金对安全项目进行投资。因此,政府应加大对煤炭企业安全项目的财政补贴,鼓励大型煤炭企业兼并整合中小型煤矿。
Based on Pigou’s research theory of externality, this paper chooses the listed companies in the coal industry as a sample, and analyzes the influence of government subsidies on the safety investment in coal enterprises by using the empirical analysis method. The results show that government subsidies for safety projects have an incentive effect on coal enterprises’ investment in safety production. The more financial subsidies the government gives to safety projects of coal enterprises, the more actively the enterprises invest in safety projects. The scale of enterprises is positively related to the investment in safety Relationship, the larger the scale of the enterprise, the more likely it is to obtain excess profits and the more sufficient funds to invest in safety projects. Therefore, the government should increase financial subsidies for coal enterprise safety projects and encourage large coal enterprises to merge and consolidate small and medium-sized coal mines.