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目的:探讨企业职业卫生经费投入产出表的建立的方法和步骤,为职业卫生经费投入产出预测模型的建立、及企业管理者对于职业卫生经费投入决策提供依据。方法:在全国价值型投入产出表和全国安全投入产出表的基础上,以某冷轧厂为例,结合其职业卫生特点,阐述建立企业职业卫生经费投入产出表的详细过程。结果:结合该企业职业卫生的特点,编制了相应的企业职业卫生经费投入产出表,使职业卫生投入、损失以更直观的经济形式表现,并与各部门之间的经济关系融为一体。结论:通过建立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,为企业优化职业卫生投资结构打下基础,并且其构建方法可以推广到更多行业。
OBJECTIVE: To explore the methods and steps of establishment of the occupational health expenditure input and output table, to establish the forecast model of the occupational health expenditure input and output, and to provide the basis for enterprise managers to make decisions on the investment of occupational health funds. Methods: Based on the national value input-output table and national safety input-output table, taking a cold-rolling mill as an example, the detailed process of setting up the enterprise occupational health expenditure input-output table is explained with the characteristics of occupational health. Results: According to the characteristics of the occupational health of the enterprise, corresponding occupational health expenditure input and output table was compiled, so that occupational health investment and loss are manifested in a more intuitive economic form and integrated with the economic relations among various departments. Conclusion: By setting up an occupational health input-output table, the relationship between investment in occupational health and corporate profits can be clearly reflected, laying the foundation for enterprises to optimize the investment structure of occupational health and can be extended to more industries.