煤矿和铁矿职业卫生专项经费投入决策分析

发布时间：2018-05-28 02:26

本文选题：职业卫生专项经费 + 投入产出　；参考：《华北理工大学》2017年硕士论文

【摘要】：目的为了提高煤矿和铁矿职业卫生投入费用的利用率,最大限度的减少职业病造成的损失、合理确定职业卫生专项经费投入金额和方向,本文对职业卫生专项经费的内涵和范畴进行了探讨,提出了根据投入产出模型进行职业卫生专项经费投入决策的构想。方法探讨煤矿和铁矿职业卫生投入产出表的建立,将职业卫生作为一种产品的概念引入表的建立环节,阐述煤矿和铁矿职业卫生投入产出表的设计思路。定性分析表的构成,并利用表中参数形成以数学符号表示的表格。然后利用职业卫生投入产出表建立煤矿和铁矿职业卫生投入产出的数学模型,得到四种相关消耗系数的表达式及矩阵表示的行模型和列模型,进行企业职业卫生投资决策分析。建立职业卫生投资决策模型,并依据数据包络分析(DEA)模型对职业卫生专项经费投入的合理程度进行探讨。分析过程结合山西省某煤矿和河北某铁矿2014年的生产数据分别进行,通过查阅资料获取数据,相关模型的求解利用matlab软件,对企业职业卫生专项经费投资结构中的分量的不同提高程度进行定量分析,得出企业今后职业卫生投资的重点。结果1构建了煤矿职业卫生投入产出表,得出以矩阵为主要形式的职业卫生投入产出模型。构建了职业卫生投资决策模型,包括三部分,即职业卫生投资与总产出比值模型、职业卫生投入产出模型和职业卫生投资结构分析模型。分析所研究煤矿,得到一个以参数δ联系原煤产值与职业卫生投入产出表中的最终产值、能源消耗量及职业卫生总投入的职业卫生投入产出模型。该煤矿职业卫生专项经费投资决策得知其职业卫生投资与总产出比值为0.0127,该煤矿企业职业卫生投入情况相对较差,且职业卫生投资力度有待提高,可提高空间高达400多万元;该煤矿职业卫生投入产出比为1/0.123,职业卫生投入并无明显产出,未带来有效的职业卫生效益。该煤矿日后职业卫生投资重点为日常职业卫生管理费与个人防护用品费,分别应为10.2122万元、8.4017万元。2构建了铁矿职业卫生投入产出表、职业卫生投入产出模型及职业卫生投资决策模型。所研究铁矿产值与职业卫生投入产出表中的最终产值、能源消耗量及职业卫生总投入通过δ得以联系起来。该铁矿职业卫生投资与总产出比0.0045,职业卫生投入情况较差,职业卫生投资力度有待提高,可提高空间为由目前的511万元提高到5000万元。该铁矿职业卫生投入产出比1/0.046,职业卫生投入并无明显产出,未带来有效的职业卫生效益。该铁矿日后职业卫生投资重点为日常职业卫生管理费与职业卫生教育费,分别应为81.9498万元、48.9428万元。结论通过建立煤矿和铁矿企业职业卫生投入产出表,使职业卫生经费投入与企业利润关系上得以清晰反映,找出了煤矿和铁矿职业卫生投入的主要问题和今后调整的方向,优化了职业卫生投资结构。
[Abstract]:Objective to improve the utilization rate of occupational health investment in coal mines and iron mines, to minimize the losses caused by occupational diseases, and to determine reasonably the amount and direction of special funds for occupational health. In this paper, the connotation and scope of occupational health special funds are discussed, and the conception of occupational health special funds input decision based on input-output model is put forward. Methods the establishment of occupational health input-output table in coal mines and iron mines was discussed. The concept of occupational hygiene as a product was introduced into the establishment of the table, and the design idea of the input-output table of occupational health in coal mines and iron mines was expounded. Qualitative analysis of the composition of the table, and the use of the parameters in the table to form a mathematical symbol of the table. Then the mathematical model of occupational health input-output of coal mine and iron ore is established by using occupational health input-output table. Four kinds of related consumption coefficient expressions and row model and column model of matrix representation are obtained, and then the enterprise occupational health investment decision analysis is carried out. The decision model of occupational health investment was established, and the reasonable degree of occupational health special expenditure was discussed based on the data envelopment analysis (DEAA) model. Combined with the production data of a coal mine in Shanxi Province and an iron mine in Hebei province in 2014, the analysis process was carried out separately. The data were obtained by consulting the data, and the solution of the related model was made use of matlab software. Quantitative analysis was carried out on the increasing degree of different components in the investment structure of occupational health special funds in enterprises, and the emphases of enterprises' occupational health investment in the future were obtained. Results 1. An input-output table of occupational health in coal mines was constructed, and an input-output model of occupational health with matrix as the main form was obtained. The decision-making model of occupational health investment is constructed, which includes three parts: occupational health investment / total output ratio model, occupational health input-output model and occupational health investment structure analysis model. An occupational health input-output model based on parameter 未 is obtained by analyzing the coal mines studied in this paper, which relates the output value of raw coal with the final output value of occupational health input-output table, the energy consumption and the total input of occupational health. It was found that the ratio of occupational health investment to total output was 0.0127. The situation of occupational health investment in this coal mine enterprise was relatively poor, and the intensity of occupational health investment needed to be improved, and the space could be increased to more than 4 million yuan. The ratio of input to output of occupational health in this coal mine is 1 / 0.123, and the input of occupational health has no obvious output, which does not bring effective occupational health benefits. In the future, the emphasis of occupational health investment in this coal mine is the daily occupational health management fee and the personal protective equipment cost, which should be 102122 yuan and 84017 yuan respectively, and the input and output table of iron mine occupational health is constructed. Occupational health input-output model and occupational health investment decision model. The output value of iron ore is correlated with the final output value of occupational health input-output table, energy consumption and total occupational health input through 未. The ratio of occupational health investment to total output of this iron mine is 0. 0045, the situation of occupational health investment is poor, the investment intensity of occupational health needs to be improved, and the space can be raised from 5.11 million yuan to 50 million yuan at present. The input-output ratio of occupational health in this iron mine is 1 / 0.046, and the input of occupational health has no obvious output, which does not bring effective occupational health benefits. The investment in occupational health of the iron mine in the future is 819498 yuan and 489428 yuan respectively for daily occupational health management fee and occupational health education fee. Conclusion by establishing occupational health input-output table of coal mine and iron ore enterprise, the relationship between occupational health expenditure and enterprise profit can be clearly reflected, and the main problems of occupational health investment in coal mine and iron ore and the direction of adjustment in the future are found out. The structure of occupational health investment was optimized.
【学位授予单位】：华北理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R132

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