放权改革、金字塔结构与地方国有企业安全生产

被引:14
作者
许晨曦 [1 ]
金宇超 [2 ]
机构
[1] 首都经济贸易大学会计学院
[2] 不详
关键词
放权改革; 金字塔结构; 国企安全生产; 社会成本;
D O I
10.19985/j.cnki.cassjwe.2021.07.008
中图分类号
F276.1 [国有企业经济]; X922 [安全组织与管理机构]; F832.51 [];
学科分类号
摘要
本文以2008-2015年中国沪深A股地方国有上市公司为样本,基于放权改革的背景,探索地方国企金字塔结构对企业安全生产的影响和作用机制。研究发现,地方国企金字塔层级对企业员工安全生产死亡率的影响显著为正。地方国企金字塔层级增加会引起更多高管私利行为,减少安全费用投入,导致员工死亡率上升,增加社会成本。此外,行业市场竞争加剧了地方国企金字塔结构的社会成本,而加强资本市场监督和强化制度建设均能减少金字塔结构带来的负面社会效应。本研究对不同制度环境下,放权改革推进和国企组织结构的转型与改革具有借鉴意义。
引用
收藏
页码:156 / 180
页数:25
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