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为研究建筑企业隐性安全成本的管理现状,采用文献梳理、专家咨询和实地调研等方法分析建筑企业的隐性安全成本,构建数据包络分析(DEA)模型,评价重庆和四川14家企业的隐性安全成本管理效率。结果表明:在已发生死亡事故的企业中,隐性安全成本带来的损失是安全事故直接损失的2~3倍,其隐性安全成本的管理效率远低于未发生死亡事故的建筑企业。总体上说,建筑企业可通过提高技术管理水平和优化安全投入结构来预防安全事故,控制隐性安全成本。
In order to study the status quo of the management of hidden safety costs in construction enterprises, the hidden safety costs of construction enterprises were analyzed by means of literature review, expert consultation and field investigation, and the data envelopment analysis (DEA) model was constructed to evaluate the safety of 14 enterprises in Chongqing and Sichuan Implicit safety cost management efficiency. The results show that the implicit cost of safety in enterprises that have fatal accidents is 2 to 3 times of the direct loss of safety accidents, and the management efficiency of hidden safety costs is much lower than that of non-fatal construction enterprises. In general, construction companies can prevent hidden accidents and control hidden security costs by improving the technical management level and optimizing the structure of safety inputs.