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安全成本投资作为建筑企业投资的重要组成部分,直接关系到企业安全管理的效果。在经济利益的驱动下,建筑企业力求以最小的安全投入获得最大的安全产出。在安全投入决策过程中,投资者会受到客观和主观因素的影响而不能对安全投入作出准确判断,即安全成本决策出现偏差和扭曲。通过对建筑企业安全成本构成及相互关系的研究,剖析建筑施工企业安全成本在决策时出现扭曲现象的三个主要原因,即间接损失的不确定、安全生产的外部效应及企业对风险的不同偏好选择。根据建筑企业发展及安全管理现状,分析克服安全成本扭曲的具体应对措施,从而为提高安全成本决策水平提供理论支持。
As an important part of investment in construction enterprises, safety cost investment is directly related to the effectiveness of enterprise safety management. Driven by economic interests, construction companies seek to maximize safety output with minimal safety effort. In the process of safety investment decision-making, investors will be influenced by objective and subjective factors and can not make an accurate judgment on safety investment, that is, deviation and distortion of safety cost decision-making. Through the study of the construction cost and the relationship between the safety cost of construction enterprises, this paper analyzes the three main causes of the distortion of safety cost of construction enterprises in decision-making, namely, the indirect losses, the external effects of production safety and the different preferences of enterprises select. According to the status quo of the development and safety management of construction enterprises, the specific countermeasures to overcome the distortion of safety costs are analyzed, which provides theoretical support for improving the decision-making level of safety costs.