中国煤矿安全投资财务监督管理机制研究

发布时间：2018-05-15 03:19

本文选题：安全投资 + 层次分析法　；参考：《华北科技学院》2015年硕士论文

【摘要】：中国煤炭工业的发展有力地促进了整个国民经济的发展，根据相关研究机构预测，到2050年煤炭在中国一次能源结构中的比重还将保持在50%左右。2004年以来，中国加大了对煤矿安全的管理、投入和事故处罚力度；截止2012年，中国国有控股煤炭生产企业累计提取6517亿元，实际使用5583亿元。政策的督促和煤炭行业的发展使得煤炭安全生产费用的作用已由主要弥补煤矿安全欠账过渡到保证日常煤矿安全投入，为煤炭行业的安全生产形势连年好转发挥了不可替代的作用。2014年，煤矿百万吨死亡率降到0.257，依然是发达国家的数十倍，安全生产任重道远；另外，“以人为本、安全发展”的理念在一些地方和部门、企业没有真正树立，安全投入依然存在投入不足、监管不到位的问题。在安全投入资金管理机制的选取过程中，利用AHP法（即层次分析法）建立层次模型，对管理机制进行选取，结果表明四种资金管理机制的优先排序为：统一管理核算机制为0.439，，财务公司机制为0.273，内部银行机制为0.220，销售公司机制为0.068。所以安全投入资金应该选择统一管理核算机制管理。初步构建了动态化煤矿安全投资资金的财务监管机制。有利于安全投资的规范化运作，发挥出安全投资的整体功能效应，避免安全投资的滥用，以产生更大的安全效益。能够提高煤矿职工对安全投资的理性认识，强化煤矿职工对安全投资认识，从而为安全投资的合理运用打下了广泛的群众基础，这对促进煤矿安全生产有十分重要意义。它从理论上可以保障安全投入资金的正常运转，它的合理性与适用性还需要矿山企业在实际的应用中去检验，不断改进、完善这种机制。最后，论文提出了将优化的安全投资管理核算机制立法的建议。主要创新点体现在：利用AHP法优选了安全投资资金的管理机制，即统一管理核算机制；提出了动态化的安全投资财务监管机制；并提出了将优化的统一管理核算机制管理安全投资立法的建议。
[Abstract]:The development of China's coal industry has greatly promoted the development of the entire national economy. According to relevant research institutions, the proportion of coal in China's primary energy structure will remain around 50 percent by 2050. Since 2004, China has stepped up its efforts to manage, invest and punish coal mine safety. By 2012, China's state-owned coal producers had withdrawn 651.7 billion yuan from the actual use of 558.3 billion yuan. Policy supervision and the development of the coal industry have made the role of coal safety production costs transition from mainly making up coal mine safety debts to ensuring daily coal mine safety investment. This has played an irreplaceable role in improving the safety situation in the coal industry. In 2014, the coal mine mortality rate of one million tons fell to 0.257, still tens of times that of the developed countries, and there is a long way to go in safe production; in addition, "people-oriented," The concept of "safety development" in some places and departments, enterprises have not really set up, safety investment is still not enough, supervision is not in place. In the process of selecting security investment fund management mechanism, the AHP method (Analytic hierarchy process) is used to establish a hierarchy model to select the management mechanism. The results show that the priority of the four funds management mechanisms is: the unified management accounting mechanism is 0.439, the financial company mechanism is 0.273, the internal banking mechanism is 0.220, and the sales company mechanism is 0.068. So security investment should choose unified management accounting mechanism management. The financial supervision mechanism of dynamic coal mine safety investment fund is preliminarily constructed. It is beneficial to the standardized operation of safety investment, exerting the whole function effect of safety investment, avoiding the abuse of safety investment, and producing greater safety benefit. It can improve the rational understanding of safety investment of coal mine workers, strengthen the understanding of safety investment of coal mine workers, thus lay a broad mass foundation for the rational use of safety investment, which is of great significance to promote coal mine safety production. In theory, it can guarantee the normal operation of safe investment funds, and its rationality and applicability also need to be tested in practical application by mining enterprises to improve and perfect this mechanism. Finally, the paper puts forward the suggestion that the optimized security investment management and accounting mechanism should be legislated. The main innovations are as follows: the management mechanism of safety investment funds is selected by AHP method, that is, unified management accounting mechanism, and the dynamic financial supervision mechanism of safety investment is put forward. And put forward to optimize the unified management accounting mechanism to manage the security investment legislation.
【学位授予单位】：华北科技学院
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.21;F406.7;TD7

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