基于价值链的我国煤炭企业安全成本投资效率研究

发布时间：2018-05-24 13:55

本文选题：价值链 + 安全成本　；参考：《重庆工商大学》2013年硕士论文

【摘要】：煤炭是我国重要的能源资源，在我国能源消费中占据着重要的地位。但是当前我国煤炭企业安全生产形势严峻，煤炭企业事故总量仍居高不下，重特大事故时有发生。造成这种现象的原因之一就是煤炭企业安全投入严重不足和不合理。安全是煤矿生产经营活动中的一项重要技术经济指标。要想使我国煤炭企业安全状况实现根本性好转，提高煤炭企业经营者进行安全投入的积极性，必须完善煤炭企业安全投入机制，确保投入的科学、合理和高效。因此，本文用定性和定量相结合的研究方法，深入分析了煤炭企业安全投入的现状及影响因素，构建了煤炭企业安全生产成本指标体系，将煤矿的安全成本和安全效益进行了分析和评价在煤矿的成本组成中，安全成本作为成本的一个新的概念已经被相关领域的学者和专家所重视，但是由于安全成本的不确定性及复杂性，有关于安全成本方面的研究还没有取得突破性的进展。在煤矿现行成本管理中，安全成本并没有独立的纳入其核算体系，很大程度上是由于煤矿安全成本分布于煤矿生产经营的整个过程，因此对于确定安全成本是由哪些费用项目构成的，往往很难划分和确定。鉴于此，本文将借助于实体煤矿，参考相关学者对安全成本理论的研究，选择较为科学的安全成本表达及分类方法，在此基础上基于价值链的视角，探讨影响煤矿安全成本发生变化的各种因素，作为必要的理论准备，并给出煤矿安全成本的评估指标，分析各个指标所具有的实际意义。以上述理论为根据，采用回归分析方法，建立煤矿安全成本分析模型，从而可以有效的判断影响煤矿安全成本的关键因素，得出煤矿安全成本的合理分配。对煤矿安全成本的有效控制其目的在于使煤矿获得更多的经济效益，因此本文还从经济学的角度出发，对煤矿安全成本的变化规律进行了分析，，使煤矿安全成本的投入更为合理，从而能够为煤矿在进行安全管理与决策时提供一定的参考。
[Abstract]:Coal is an important energy resource in China and occupies an important position in energy consumption. However, the safety situation of coal enterprises in our country is grim, the total number of accidents in coal enterprises is still high and serious accidents occur from time to time. One of the reasons for this phenomenon is the serious shortage and irrationality of safety investment in coal enterprises. Safety is an important technical and economic index in the production and management of coal mine. In order to make the safety situation of coal enterprises in our country improve fundamentally and improve the enthusiasm of the managers of coal enterprises for safety investment, we must perfect the safety investment mechanism of coal enterprises and ensure the scientific, reasonable and efficient investment. Therefore, this paper uses the qualitative and quantitative research method, deeply analyzes the coal enterprise safety investment present situation and the influence factor, constructs the coal enterprise safety production cost index system. This paper analyzes and evaluates the safety cost and safety benefit of coal mine. In the cost composition of coal mine, safety cost as a new concept of cost has been paid attention to by scholars and experts in related fields. However, due to the uncertainty and complexity of safety cost, no breakthrough has been made in the research of safety cost. In the current cost management of coal mine, the safety cost has not been included in its accounting system independently, which is largely due to the distribution of the safety cost in the whole process of coal mine production and operation. Therefore, it is difficult to divide and determine the cost of safety. In view of this, this paper will refer to the research of safety cost theory of relevant scholars, and choose more scientific expression and classification method of safety cost, based on the perspective of value chain. This paper discusses various factors that influence the change of coal mine safety cost, as the necessary theoretical preparation, and gives the evaluation index of coal mine safety cost, and analyzes the practical significance of each index. Based on the above theory, a model of coal mine safety cost analysis is established by using regression analysis method, which can effectively judge the key factors affecting the coal mine safety cost and obtain the rational allocation of the coal mine safety cost. The purpose of the effective control of coal mine safety cost is to make the coal mine obtain more economic benefits. Therefore, this paper also analyzes the changing law of coal mine safety cost from the angle of economics. The input of coal mine safety cost is more reasonable, which can provide some reference for coal mine safety management and decision-making.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.21

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