新质生产力赋能煤炭企业高质量发展研究
Research on new quality productivity enabling high quality development of coal enterprises
刘帅 1姜国新 2丁志华 3黄锦鹏4
作者信息
- 1. 辽宁工程技术大学鄂尔多斯研究院,内蒙古鄂尔多斯 017004;辽宁工程技术大学矿山重大灾害防治与环境修复协同创新中心,辽宁阜新 123000;中国矿业大学经济管理学院,江苏徐州 221116;辽宁工程技术大学工商管理学院,辽宁葫芦岛 125105
- 2. 中国矿业大学经济管理学院,江苏徐州 221116;辽宁工程技术大学软件学院,辽宁葫芦岛 125105
- 3. 中国矿业大学经济管理学院,江苏徐州 221116
- 4. 辽宁工程技术大学工商管理学院,辽宁葫芦岛 125105
- 折叠
摘要
新质生产力是传统产业的崭新探索,更是新时代新征程推动煤炭企业高质量发展的重要着力点.以2013-2022年中国35家煤炭A股上市公司的数据作为研究样本,实证检验了新质生产力对煤炭企业高质量发展的影响,以及政府补助和企业内部控制质量在其中的调节效应,并进行了相关稳健性和异质性检验.研究发现,新质生产力对于煤炭企业高质量发展具有显著的促进作用;政府补助在新质生产力促进煤炭企业高质量发展中起负向调节作用,企业内部控制质量起正向调节的作用.异质性研究发现,相较于西部地区和中部地区,新质生产力对东部地区煤炭企业高质量发展具有更显著的促进作用;相较于较小规模企业和较大规模企业,新质生产力对中等规模企业高质量发展的促进作用更强.通过研究可为煤炭企业高质量发展提供一定启示.
Abstract
New-quality productivity is a brand new exploration of traditional industries,and it is also an important focus point for promoting the high-quality development of coal enterprises in the new era and new journey.Using the data of 35 A-share listed coal companies in China from 2013 to 2022 as research samples,we empirically examined the impact of new quality productivity on the high-quality development of coal enterprises,as well as the moderating effects of government subsidies and the quality of corporate internal control,and conducted relevant robustness and heterogeneity tests.The study finds that new quality productivity has a significant role in promoting the high-quality development of coal enterprises;government subsidies play a negative moderating role in promoting the high-quality development of coal enterprises,and the quality of internal control of enterprises plays a positive moderating role.Heterogeneity study found that compared with the western region and central region,the new quality productivity has a more significant role in promoting the high-quality development of coal enterprises in the eastern region;compared with small-sized enterprises and large-sized enterprises,the new quality productivity has a stronger role in promoting the high-quality development of medium-sized enterprises.The research of this paper can provide certain insights for the high-quality development of coal enterprises.
关键词
新质生产力/高质量发展/煤炭企业/政府补助/内部控制质量/调节作用/稳健性Key words
new quality productivity/high-quality development/coal enterprises/government subsidies/internal control quality/moderating effects/robustness引用本文复制引用
基金项目
辽宁工程技术大学鄂尔多斯研究院校地科技合作培育项目(YJY-XD-2024-B-012)
矿山重大灾害防治与环境修复协同创新中心开放课题(CXZX-2024-06)
葫芦岛市科技计划项目(2022JH4/05b)
辽宁工程技术大学人文社科一般项目(23-A034)
出版年
2024
NETL
NSTL
万方数据