上市食品加工企業(yè)食品安全投入對財務績效的影響研究
發(fā)布時間：2018-08-04 16:22
【摘要】：經濟和科學技術的發(fā)展造就了當今食品的豐富性和多樣性,這在滿足人們對食物需求的同時,也帶來了很多負面的影響�？萍嫉倪M步使得許多不可能的情況成為可能,很多化學物質被運用到食品的生產過程中,其中就包括對人體有害的化學物質,再加上生產者為了賺取更多的利益,使用變質的、不符合要求的原料進行生產,以及為了降低成本而造成貯存條件差、包裝不符合要求,這就導致了一系列食品安全問題的產生。食品安全問題己不是一個新鮮的問題,它的產生由來己久,目前食品安全問題雖然受到了廣泛的關注,我國政府也通過立法、成立專門的食品安全監(jiān)管部門加強了對食品安全問題的監(jiān)管,但是仍然頻頻爆出食品存在安全問題的事件。除了政府,企業(yè)對食品安全問題也負有重大責任,這就啟發(fā)了筆者從企業(yè)的角度研究企業(yè)如何提高食品的安全性,找出解決食品安全問題的其他方式方法。本文通過對文獻的回顧及整理,以質量管理理論與生產者行為理論為基礎,從理論上分析食品安全投入與企業(yè)財務績效的相關性,再以在滬深兩地上市的食品加工企業(yè)為研究對象,采用描述性統(tǒng)計分析、相關性分析及線性回歸分析的分析方法,分析上市食品加工企業(yè)的食品安全投入對財務績效的影響。通過本文的研究發(fā)現,運輸設備的投入和研發(fā)支出與企業(yè)的當前及滯后期的總資產凈利潤率、托賓Q值及每股收益之間存在著顯著正相關關系；機器設備的投入、技術人員占比數于企業(yè)的總資產凈利潤率、托賓Q值之間不存在著顯著的相關性；技術人員的占比數于企業(yè)當期及滯后一期的每股收益之間存在負相關關系；機器設備的投入與當期每股收益之間的相關性具有不確定性,但它與滯后一期的每股收益之間存在著正相關關系；食品安全管理體系的認證與企業(yè)的財務績效指標之間不存在著顯著的相關性。從回歸分析來看,研發(fā)支出對當期及滯后期的總資產凈利潤率有顯著的正影響,技術人員占比數對當期的總資產凈利潤率有顯著的負影響,運輸工具投入對滯后期的總資產凈利潤率產生顯著的正影響；研發(fā)支出、運輸工具投入對當期及滯后期的托賓Q值及每股收益有顯著的正影響,機器設備投入對企業(yè)當期的托賓Q值及每股收益有顯著的負影響,對滯后一期的每股收益產生正影響：食品安全管理體系認證對財務績效的各指標均不存在顯著的影響。食品安全投入指標作為一個整體對財務績效的影響具有顯著性,但是模型變量的參數估計很少通過顯著性檢驗。針對本文的分析,筆者提出了相應的對策建議：企業(yè)應當優(yōu)化員工結構,定期對員工進行培訓,提高員工的專業(yè)能力：完善運輸體系,提高運輸能力；在條件允許的情況下,企業(yè)加大研發(fā)投入力度；政府應加大對食品加工企業(yè)的優(yōu)惠和扶持力度,加強監(jiān)督管理。
[Abstract]:The development of economy and science and technology has created the richness and diversity of food today, which not only meets people's demand for food, but also brings a lot of negative effects. Advances in science and technology have made possible many impossible situations, and many chemicals have been used in the production of food, including chemicals that are harmful to the human body, as well as the use of deteriorating chemicals by producers in order to earn more benefits. The production of non-conforming raw materials and the poor storage conditions and packaging in order to reduce the cost have led to a series of food safety problems. The issue of food safety is no longer a new one. It has been around for a long time. Although the issue of food safety has received extensive attention, our government has also passed legislation. The establishment of a special food safety regulatory authority to strengthen the supervision of food safety issues, but still frequent incidents of food safety problems. In addition to the government, enterprises also have a great responsibility for food safety, which inspired the author to study how to improve food safety and find out other ways and means to solve food safety problems from the perspective of enterprises. Based on the quality management theory and producer behavior theory, this paper analyzes the correlation between food safety investment and enterprise financial performance. Taking the food processing enterprises listed in Shanghai and Shenzhen as the research object, the paper analyzes the impact of food safety input on financial performance of listed food processing enterprises by using descriptive statistical analysis, correlation analysis and linear regression analysis. Through the research of this paper, it is found that there is a significant positive correlation between the investment of transportation equipment and R & D expenditure and the net profit margin of total assets, Tobin Q value and earnings per share. There is no significant correlation between the ratio of technical personnel to the net profit margin of total assets and Tobin Q value, and a negative correlation exists between the proportion of technical personnel and the earnings per share of the enterprise in the current period and the lag period. The correlation between the input of machinery and equipment and the earnings per share in the current period is uncertain, but there is a positive correlation between the input of machinery and the earnings per share of the current period. There is no significant correlation between the certification of food safety management system and the financial performance index. According to regression analysis, R & D expenditure has a significant positive effect on the net profit margin of total assets in the current period and lag period, and the proportion of technicians has a significant negative impact on the net profit margin of total assets in the current period. The investment of transportation means has a significant positive impact on the net profit margin of total assets in the lag period, and the expenditure on R & D and the input of transport vehicles have a significant positive effect on the Tobin Q value and earnings per share of the current and late period. The input of machinery and equipment has a significant negative effect on Tobin Q value and earnings per share in the current period, and has a positive effect on the earnings per share of the lagging period. The certification of food safety management system has no significant effect on the financial performance. Food safety input index as a whole has a significant impact on financial performance but the parameter estimation of model variables rarely passes the significance test. According to the analysis of this paper, the author puts forward the corresponding countermeasures and suggestions: the enterprise should optimize the staff structure, train the staff regularly, improve the professional ability of the staff, perfect the transportation system, improve the transportation capacity; Enterprises should increase R & D investment, the government should strengthen the preferential and support for food processing enterprises, strengthen supervision and management.
【學位授予單位】：四川農業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.82
[Abstract]:The development of economy and science and technology has created the richness and diversity of food today, which not only meets people's demand for food, but also brings a lot of negative effects. Advances in science and technology have made possible many impossible situations, and many chemicals have been used in the production of food, including chemicals that are harmful to the human body, as well as the use of deteriorating chemicals by producers in order to earn more benefits. The production of non-conforming raw materials and the poor storage conditions and packaging in order to reduce the cost have led to a series of food safety problems. The issue of food safety is no longer a new one. It has been around for a long time. Although the issue of food safety has received extensive attention, our government has also passed legislation. The establishment of a special food safety regulatory authority to strengthen the supervision of food safety issues, but still frequent incidents of food safety problems. In addition to the government, enterprises also have a great responsibility for food safety, which inspired the author to study how to improve food safety and find out other ways and means to solve food safety problems from the perspective of enterprises. Based on the quality management theory and producer behavior theory, this paper analyzes the correlation between food safety investment and enterprise financial performance. Taking the food processing enterprises listed in Shanghai and Shenzhen as the research object, the paper analyzes the impact of food safety input on financial performance of listed food processing enterprises by using descriptive statistical analysis, correlation analysis and linear regression analysis. Through the research of this paper, it is found that there is a significant positive correlation between the investment of transportation equipment and R & D expenditure and the net profit margin of total assets, Tobin Q value and earnings per share. There is no significant correlation between the ratio of technical personnel to the net profit margin of total assets and Tobin Q value, and a negative correlation exists between the proportion of technical personnel and the earnings per share of the enterprise in the current period and the lag period. The correlation between the input of machinery and equipment and the earnings per share in the current period is uncertain, but there is a positive correlation between the input of machinery and the earnings per share of the current period. There is no significant correlation between the certification of food safety management system and the financial performance index. According to regression analysis, R & D expenditure has a significant positive effect on the net profit margin of total assets in the current period and lag period, and the proportion of technicians has a significant negative impact on the net profit margin of total assets in the current period. The investment of transportation means has a significant positive impact on the net profit margin of total assets in the lag period, and the expenditure on R & D and the input of transport vehicles have a significant positive effect on the Tobin Q value and earnings per share of the current and late period. The input of machinery and equipment has a significant negative effect on Tobin Q value and earnings per share in the current period, and has a positive effect on the earnings per share of the lagging period. The certification of food safety management system has no significant effect on the financial performance. Food safety input index as a whole has a significant impact on financial performance but the parameter estimation of model variables rarely passes the significance test. According to the analysis of this paper, the author puts forward the corresponding countermeasures and suggestions: the enterprise should optimize the staff structure, train the staff regularly, improve the professional ability of the staff, perfect the transportation system, improve the transportation capacity; Enterprises should increase R & D investment, the government should strengthen the preferential and support for food processing enterprises, strengthen supervision and management.
【學位授予單位】：四川農業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.82
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