摘要
安全生产的实现要以安全投入为基础,明晰的安全成本构成体系和科学合理的安全投入效果评价方法是提高煤炭企业安全费用使用精准度、提升安全投入效益的关键。为科学合理地评价煤炭企业安全投入效果,提高煤炭企业安全管理水平,将安全成本划分为保证性安全成本和损失性安全成本两大类,再将这两大类细分为不同的小科目单元,提出了更加完善的煤炭企业安全成本构成体系。基于突变理论构建煤炭企业安全投入评价模型,引入突变级数法分析并评价陕煤集团2012—2018年安全投入效果。首先选择保证性安全成本的4项评价指标,损失性安全成本选取直接损失成本和间接损失成本;其次确定突变系统模型并进行归一化处理;最后根据3个评价标准等级分析该煤炭企业的安全投入水平。结果表明:通过构建完善的煤炭企业安全成本体系,安全投入结构更加合理,安全会计业务更加清晰,为安全成本核算提供了理论基础;选用突变级数法评价陕煤集团安全投入效果,该煤炭企业的安全等级为良好,验证了突变级数法适用于煤炭企业的安全投入评价,为煤炭企业安全投入效果评价提供了新思路。
The realization of safety production depends on safety investment.A clear safety cost composition system and a scientific and reasonable safety investment effect evaluation method are the keys to improving the accuracy of the use of safety expenses in coal enterprises and improving the efficiency of safety investment.In order to scientifically and reasonably evaluate the safety investment effect of coal enterprises and improve the safety management level of coal enterprises,the safety cost was divided into two categories:guaranteed safety cost and loss safety cost,and then these two categories were subdivided into different small subject units,and a more perfect safety cost composition system of coal enterprises was put forward.Based on the catastrophe theory,the safety investment evaluation model of coal enterprises was constructed,and the catastrophe series method was introduced to analyze and evaluate the safety investment effect of Shaanxi Coal and Chemical Industry Group Co.,Ltd from 2012 to 2018.Firstly,the four evaluation indicators of the guaranteed safety cost were selected,and the direct loss cost and the indirect loss cost were selected for the loss safety cost directly.Secondly,the mutant system model was determined and normalized.Finally,the safety investment level of the coal enterprise was analyzed according to the three evaluation standards.The results show that if a perfect safety cost system is constructed for coal enterprises,the safety investment structure will be more reasonable,and the safety accounting business will be clearer too,and a theoretical basis for safety cost accounting will be provided.The catastrophe progression method is used to evaluate the safety investment of Shaanxi Coal and Chemical Industry Group Co.,Ltd.,and the safety level of the coal enterprise is good.It is verified that the catastrophe progression method is suitable for the safety investment evaluation for coal enterprises,which provides a new idea for the safety investment effect evaluation of coal enterprises.
作者
史恭龙
张溢
李红霞
田水承
王倩
SHI Gong-long;ZHANG Yi;LI Hong-xia;TIAN Shui-cheng;WANG Qian(School of Management,Xi'an University of Science and Technology,Xi'an 710054,China;Institute of Safety Management and Risk Control,Xi'an University of Science and Technology,Xi'an 710054,China;Graduate School,Xi'an University of Science and Technology,Xi'an 710054,China;College of Safety Science and Engineering,Xi'an University of Science and Technology,Xi'an 710054,China)
出处
《安全与环境学报》
CAS
CSCD
北大核心
2022年第4期2050-2056,共7页
Journal of Safety and Environment
基金
国家自然科学基金项目(51874237,U1904210)
国家社会科学基金项目(20XGL025)
教育部高教司产学合作协同育人项目(202002261016)
全国人文社会科学课题(17BJR01132)
西安科技大学科研基金项目(201617,2017SY07)。
关键词
安全社会科学
安全投入
安全成本
煤炭企业
突变级数法
safety social science
safety investment
safety cost
coal enterprises
catastrophe progression method
