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为研究我国煤炭企业安全投入的影响因素,在分析与企业安全生产费用相关政策的基础上,以2008—2011年沪深2市煤炭行业上市公司为样本,从企业承担的员工责任、公司治理机制、企业经营效率、规模变化等4个方面分析安全投入的影响因素。结果表明,企业安全投入与4个因素均呈现显著的正相关关系,且企业安全投入与企业规模变化的关系最为显著。基于此,进一步分析企业规模变化对于滞后1～3期的安全投入的影响。研究发现,固定资产投入运营后,随着时间的推移,单位固定资产需要的安全投入越来越高。
In order to study the influential factors of safety investment in coal enterprises in our country, based on the analysis of policies related to the safety production cost of enterprises, taking the coal industry listed companies in Shanghai and Shenzhen 2 from 2008 to 2011 as samples, from the employee responsibility, corporate governance mechanism , Business efficiency, the size of changes in four aspects of the impact of security inputs. The results show that there are significant positive correlations between the four factors and the corporate safety investment, and the relationship between the enterprise safety investment and the enterprise scale change is the most significant. Based on this, we further analyze the impact of changes in firm size on lagged 1 ~ 3 security inputs. The study found that after the fixed assets are put into operation, as time goes by, the safety investment required by the unit fixed assets is getting higher and higher.