施工承包企业安全成本及其核算的研究

依据施工承包企业安全管理的目标、特点和程序,提出安全成本的概念和构成以及保证性安全成本对损失性安全成本的直接影响.同时,借助施工安全成本与安全度的关系、提高安全技术工作的经济合理性、加速构建施工承包企业安全成本核算制度,优化施工承包企业的安全管理工作,并为提高企业经济效益及社会经济运行的安全度奠定基础.

Safety cost of construction contracting enterprise and its business accounting

The paper aims to bringing forward the concept and components of safety cost, as well as the factors affecting safety cost. Starting from the above target, characteristic features and corresponding measures to be taken to ensure the implementation of the construction procedures have carefully been studied. At the same time, through analysis of the relation between construction safety cost and safety degree, the paper has also studied the economically or financially involved mechanism of safety technological problems, such as how to establish a safety cost accounting system of construction contracting enterprises, how to optimize safety management of construction contracting enterprise so as to lay a foundation to the heightening of the enterprise's economic benefits and safety degree of social and economic operation.