政府采购如何影响企业安全生产?

How Does Government Procurement Affect Workplace Safety?

在线阅读下载PDF

导出

摘要安全生产既是党和政府关注的民生问题,也是企业履行社会责任的重要表现。本文以沪深A股上市公司为样本,实证检验政府采购对企业安全生产的影响。研究发现,政府采购显著抑制了企业安全生产事故的发生。其作用机制包括:(1)提供资金、信用背书和提高信息透明度,缓解企业融资约束与财务困境,促使企业加大安全投资与安全治理;(2)吸引监管部门、媒体和社会公众关注,增加企业违规成本和声誉成本,促使企业注重安全生产问题。异质性分析发现,在企业信息透明度较高、信贷可得性较低、劳务外包人员较少以及社会责任报告语调较积极时,上述效应更显著。本文拓展了政府采购经济后果的相关文献,对防范治理企业安全生产事故有启示意义。 Safety in production is both a livelihood issue of concern to the Party and the government and an important manifestation of corporate fulfilling social responsibility.Using A-share listed companies in Shanghai and Shenzhen as samples,this paper empirically examines the impact of government procurement on workplace safety.The study finds that government procurement significantly inhibits the occurrence of workplace safety accidents in enterprises.The mechanisms include:(1)providing funding,credit endorsement,and improving information transparency,thereby alleviating corporate financing constraints and financial distress,prompting enterprises to increase safety investment and enhance safety governance;(2)attracting attention from regulatory departments,media,and the public,which increases corporate violation costs and reputational costs and encourages enterprises to focus on workplace safety issues.Heterogeneity analysis reveals that the above effects are more significant when corporate information transparency is higher,credit availability is lower,outsourced personnel are fewer,and corporate social responsibility report tone is more positive.This paper extends the literature on the economic consequences of government procurement and offers implications for preventing and managing workplace safety accidents.

作者马永强邱静茹陈伟忠 Ma Yongqiang;Qiu Jingru;Chen Weizhong

机构地区西南财经大学会计学院西南财经大学中国西部经济研究院

出处《证券市场导报》北大核心 2025年第12期27-36,共10页 Securities Market Herald

基金国家自然科学基金重点国际合作研究项目“大数据背景下会计信息促进实体经济发展的关键路径与机制研究”(项目编号:72010107001) 国家自然科学基金面上项目“中国特色管制会计的概念框架、核算基础与定价成本管控研究”(项目编号:72372135)。

关键词党的二十届四中全会政府采购安全生产资源效应监督效应 the Fourth Plenary Session of the 20th Central Committee of the Communist Party of China government procurement workplace safety resource effect monitoring effect

分类号 F812.455 [经济管理—财政学]

作者简介马永强,西南财经大学会计学院教授、博士生导师,研究方向:资本市场与公司财务;邱静茹,女,西南财经大学中国西部经济研究院硕士生,研究方向:资本市场与公司财务;通讯作者:陈伟忠,西南财经大学会计学院博士生,研究方向:资本市场与公司财务。