建筑业企业安全事故全损失构成研究

发布时间：2018-08-04 16:57

【摘要】：建筑业企业生产安全事故的发生给国家、社会、企业、职工个人及家庭带来了巨大的生命及财产损失,也对建筑业企业形象和社会安定造成了严重负面影响,事故损失的构成与测算是国内外理论界及工程界的一项难以解决的问题。目前,我国对事故损失的界定遵循的是原劳动部的《企业职工伤亡事故经济损失统计标准》(GB6721-86)。该标准存在如下几方面问题:首先,该标准对直接损失和间接损失的界定不完善,定义不清晰,并且有重复计算的项目;其次,它是为正确评价伤亡事故经济损失及其对企业经济效益的影响而制定的标准,未涵盖非经济损失且对建筑业企业的适用性不强;最后,该标准从制定至今已有30年之久,不能正确地反映当前事故的损失。另外,从建筑业企业的角度来看,企业会计科目中也没有专门统计事故损失的项目,因此上述问题亟待研究。本研究在整合国内外事故损失分类体系的基础上,从直接经济损失、间接经济损失、直接非经济损失、间接非经济损失四个方面对安全事故损失进行分类,力求客观、全面地罗列与建筑业企业相关的所有损失。本研究重点对每一项损失的内涵进行解释说明,从法律法规和企业自身的角度确定每一项损失,成功编制出具有中国建筑业企业安全生产管理特色的安全事故全损失构成表。在该成果的基础上对建筑业企业安全事故事例进行实例对比分析,最终给出结论并对建筑业企业提出几点合理化建议。该研究的成果将可以作为政府行业安全监管效率整体分析的信息基础,可以作为企业安全管理投入与绩效分析的依据,可以提高政府安全监管效率,改善企业安全管理效果,促进建筑业可持续发展。
[Abstract]:The occurrence of production safety accidents in construction enterprises has brought huge loss of life and property to the country, society, enterprises, workers, individuals and families, and has also caused serious negative effects on the image of construction enterprises and social stability. The composition and calculation of accident loss is a difficult problem in the field of theory and engineering at home and abroad. At present, the definition of accident loss in our country follows the former Ministry of Labor's Statistical Standard of Economic loss of Enterprise Workers' casualty accident (GB6721-86). The standard has the following problems: first, the definition of direct and indirect losses is not perfect, the definition is not clear, and there are double-counting items; second, It is a standard for the correct evaluation of the economic losses of casualty accidents and their impact on the economic benefits of enterprises. It does not cover non-economic losses and is not applicable to construction enterprises. Finally, it has been 30 years since the establishment of the standard. The loss of the current accident cannot be correctly reflected. In addition, from the point of view of construction enterprises, there are no special items in the accounting subjects of enterprises to calculate the loss of accidents, so the above problems need to be studied urgently. On the basis of integrating the classification system of accident loss at home and abroad, this study classifies the safety accident loss from four aspects: direct economic loss, indirect economic loss, direct non-economic loss and indirect non-economic loss. A comprehensive list of all losses related to the construction industry. This study focuses on explaining the connotation of each loss, determining each loss from the point of view of laws and regulations and enterprises themselves, and successfully compiling the total loss composition table of safety accidents with the characteristics of safety production management in Chinese construction enterprises. On the basis of the results, the paper makes a comparative analysis of the safety accidents in construction enterprises, and finally gives the conclusions and some reasonable suggestions for the construction enterprises. The results of this study can be used as the information basis for the overall analysis of the efficiency of government industry safety supervision, as well as the basis for enterprise safety management input and performance analysis, and can improve the efficiency of government safety supervision and improve the effectiveness of enterprise safety management. To promote the sustainable development of the construction industry.
【学位授予单位】：河南理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TU714

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