本文選題：價(jià)值鏈 + 安全成本　； 參考：《重慶工商大學(xué)》2013年碩士論文

【摘要】：煤炭是我國(guó)重要的能源資源，在我國(guó)能源消費(fèi)中占據(jù)著重要的地位。但是當(dāng)前我國(guó)煤炭企業(yè)安全生產(chǎn)形勢(shì)嚴(yán)峻，煤炭企業(yè)事故總量仍居高不下，重特大事故時(shí)有發(fā)生。造成這種現(xiàn)象的原因之一就是煤炭企業(yè)安全投入嚴(yán)重不足和不合理。安全是煤礦生產(chǎn)經(jīng)營(yíng)活動(dòng)中的一項(xiàng)重要技術(shù)經(jīng)濟(jì)指標(biāo)。要想使我國(guó)煤炭企業(yè)安全狀況實(shí)現(xiàn)根本性好轉(zhuǎn)，提高煤炭企業(yè)經(jīng)營(yíng)者進(jìn)行安全投入的積極性，必須完善煤炭企業(yè)安全投入機(jī)制，確保投入的科學(xué)、合理和高效。因此，本文用定性和定量相結(jié)合的研究方法，深入分析了煤炭企業(yè)安全投入的現(xiàn)狀及影響因素，構(gòu)建了煤炭企業(yè)安全生產(chǎn)成本指標(biāo)體系，將煤礦的安全成本和安全效益進(jìn)行了分析和評(píng)價(jià)在煤礦的成本組成中，安全成本作為成本的一個(gè)新的概念已經(jīng)被相關(guān)領(lǐng)域的學(xué)者和專家所重視，但是由于安全成本的不確定性及復(fù)雜性，有關(guān)于安全成本方面的研究還沒有取得突破性的進(jìn)展。在煤礦現(xiàn)行成本管理中，安全成本并沒有獨(dú)立的納入其核算體系，很大程度上是由于煤礦安全成本分布于煤礦生產(chǎn)經(jīng)營(yíng)的整個(gè)過(guò)程，因此對(duì)于確定安全成本是由哪些費(fèi)用項(xiàng)目構(gòu)成的，往往很難劃分和確定。 鑒于此，本文將借助于實(shí)體煤礦，參考相關(guān)學(xué)者對(duì)安全成本理論的研究，選擇較為科學(xué)的安全成本表達(dá)及分類方法，在此基礎(chǔ)上基于價(jià)值鏈的視角，探討影響煤礦安全成本發(fā)生變化的各種因素，作為必要的理論準(zhǔn)備，并給出煤礦安全成本的評(píng)估指標(biāo)，分析各個(gè)指標(biāo)所具有的實(shí)際意義。以上述理論為根據(jù)，采用回歸分析方法，建立煤礦安全成本分析模型，從而可以有效的判斷影響煤礦安全成本的關(guān)鍵因素，得出煤礦安全成本的合理分配。對(duì)煤礦安全成本的有效控制其目的在于使煤礦獲得更多的經(jīng)濟(jì)效益，因此本文還從經(jīng)濟(jì)學(xué)的角度出發(fā)，對(duì)煤礦安全成本的變化規(guī)律進(jìn)行了分析，，使煤礦安全成本的投入更為合理，從而能夠?yàn)槊旱V在進(jìn)行安全管理與決策時(shí)提供一定的參考。
[Abstract]:Coal is an important energy resource in China and occupies an important position in energy consumption. However, the safety situation of coal enterprises in our country is grim, the total number of accidents in coal enterprises is still high and serious accidents occur from time to time. One of the reasons for this phenomenon is the serious shortage and irrationality of safety investment in coal enterprises. Safety is an important technical and economic index in the production and management of coal mine. In order to make the safety situation of coal enterprises in our country improve fundamentally and improve the enthusiasm of the managers of coal enterprises for safety investment, we must perfect the safety investment mechanism of coal enterprises and ensure the scientific, reasonable and efficient investment. Therefore, this paper uses the qualitative and quantitative research method, deeply analyzes the coal enterprise safety investment present situation and the influence factor, constructs the coal enterprise safety production cost index system. This paper analyzes and evaluates the safety cost and safety benefit of coal mine. In the cost composition of coal mine, safety cost as a new concept of cost has been paid attention to by scholars and experts in related fields. However, due to the uncertainty and complexity of safety cost, no breakthrough has been made in the research of safety cost. In the current cost management of coal mine, the safety cost has not been included in its accounting system independently, which is largely due to the distribution of the safety cost in the whole process of coal mine production and operation. Therefore, it is difficult to divide and determine the cost of safety. In view of this, this paper will refer to the research of safety cost theory of relevant scholars, and choose more scientific expression and classification method of safety cost, based on the perspective of value chain. This paper discusses various factors that influence the change of coal mine safety cost, as the necessary theoretical preparation, and gives the evaluation index of coal mine safety cost, and analyzes the practical significance of each index. Based on the above theory, a model of coal mine safety cost analysis is established by using regression analysis method, which can effectively judge the key factors affecting the coal mine safety cost and obtain the rational allocation of the coal mine safety cost. The purpose of the effective control of coal mine safety cost is to make the coal mine obtain more economic benefits. Therefore, this paper also analyzes the changing law of coal mine safety cost from the angle of economics. The input of coal mine safety cost is more reasonable, which can provide some reference for coal mine safety management and decision-making.
【學(xué)位授予單位】：重慶工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.21

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