安全生产事故应急响应成本研究

发布时间：2018-02-23 20:11

本文关键词： 安全生产事故应急响应成本成本分类成本内涵及计量模型　出处：《中国地质大学(北京)》2017年硕士论文　论文类型：学位论文

【摘要】：安全生产事故的发生通常潜在不同程度的经济损失,同时也给国家、企业及社会造成巨大冲击和诸多影响。事故一旦发生,迅速地开展应急救援是政府和企业工作的首要任务,然而不合理的应急响应会造成资源浪费及不必要的负面代价。企业和政府对救援过程中的应急响应成本进行统计分析是必要的,但在实际操作中应急响应成本没有进行细致的划分,只是做的总体计算。因此,需要给出一个适合我国国情、有针对性和可操作性的安全生产事故应急响应的成本分类范畴和计量模式,这样可以对企业、社会和国家起到相当程度的决策参考与警示作用,减少和预防更多损失的出现,也可以为企业应急准备投入提供依据,提高应急保障水平,同时为政府部门的需求提供数据基础,给事故应急经费的承担模式提供一定的依据。本文主要完成以下研究内容:首先,通过分析安全生产事故应急响应活动规律,利用映射流程图分析法结合文献沉淀对涉及的响应活动成本要素进行辨识归纳,一方面基于资产功能缺损修补论视角将成本划分4大类,下设40个子项;另一方面基于成本属性视角构建了事故应急响应成本冰山图,并且在这两个划分的视角上给出了事故应急响应成本二维分类表,两个维度分别按照应急人力资源成本、应急物力资源成本、应急财力资源成本以及机会损失成本和直接经济成本、间接经济成本划分。其次,本文建立了4大类的应急响应成本计量模型,详细地阐述了40个子项成本的内涵和计算方法,可供企业和政府统计事故应急响应成本参考。最后,选取真实案例进行计量,实例分析表明,机会损失成本及人力资源成本占总成本的77.6%。针对计量结果,对事故应急响应成本管理做了阐述和定性分析。
[Abstract]:The occurrence of accidents in production safety usually has potential economic losses of varying degrees, and at the same time, it also causes great impact and many influences to the country, enterprises and society. Once the accidents occur, it is the first task of the government and enterprises to carry out emergency rescue quickly. However, unreasonable emergency response can cause waste of resources and unnecessary negative cost. It is necessary for enterprises and governments to make statistical analysis on the cost of emergency response in the rescue process. However, in the actual operation, the cost of emergency response is not divided in detail, but only the overall calculation is done. Therefore, it is necessary to give a suitable one for China's national conditions. Targeted and operable cost classification and measurement models for emergency response to accidents in production safety, which can play a significant role in decision-making reference and warning to enterprises, society and countries, and reduce and prevent more losses. It can also provide a basis for enterprise emergency preparedness investment, improve the level of emergency support, and provide a data base for the needs of government departments. This paper mainly completes the following research contents: firstly, by analyzing the law of emergency response activities in production safety accidents, Using the mapping flow chart analysis method combined with the literature precipitation to identify the cost elements involved in response activities. On the one hand, the cost is divided into 4 categories and 40 sub-items based on the view of asset functional defect repair theory. On the other hand, based on the view of cost attribute, the iceberg map of emergency response cost is constructed, and the two-dimensional classification table of emergency response cost is given from these two perspectives. The two dimensions are respectively according to the emergency human resources cost. Emergency material resource cost, emergency financial resource cost, opportunity loss cost and direct economic cost, indirect economic cost are divided. Secondly, four kinds of emergency response cost measurement models are established in this paper. The connotation and calculation method of 40 sub-items cost are elaborated in detail, which can be used as reference for enterprises and governments to calculate the cost of emergency response to accidents. Finally, the real cases are selected for measurement, and the analysis of examples shows that, Opportunity cost and human resource cost account for 77.6% of the total cost. According to the measurement results, the cost management of emergency response to accidents is described and qualitatively analyzed.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X928

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