中小企业安全投入分析及其风险预警研究
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摘要
中小企业是我国经济、社会的重要组成部分,是推动和实现安全发展、构建和谐社会的重要力量。然而部分中小企业经营管理者重生产轻安全、忽视安全投入、漠视从业人员生命健康的思想和行为,背离了科学发展观。中小企业事故频发,使人民群众的生命财产蒙受惨痛损失,造成严重的社会影响。只有深入研究中小企业安全生产问题,分析中小企业安全投入不足的内在原因,探索促进中小企业足量、科学地进行安全投入的机制和措施,才能大幅度减少因中小企业工伤事故多发对社会造成的伤害和震荡,使和谐社会建设获得扎实基础,中小企业自身也才能得以持续健康地发展。
正是在这样的背景下,本论文以“中小企业安全投入分析及其风险预警”为题进行研究。在综述前人相关文献成果的基础上,引出本文拟开展的研究。具体内容可分为四大部分:
第一部分是论文的第二章,深入研究了中小企业产生“尽可能减少安全投入”这一行为倾向的内在机理;然后,根据调查资料分析了中小企业安全投入现状,剖析了中小企业安全投入不足的原因,探讨了中小企业安全投入水平的提升路径,明确了本论文后续章节的研究内容。
第二部分包括第三～六章,以安全投入资金的流向为研究脉络,分别针对中小企业安全投入的资金筹集与监管、安全投资决策与管理、安全产出与效益、生命价值的评估等问题进行分析,研究中小企业安全投入的资金运作过程:
第三章运用演化博弈方法论证政府将一定比例的工伤保险基金直接用于中小企业安全生产的必要性和可行性,并在此基础上,研究了中小企业的安全费用监管问题。研究结果表明,选择适当的高危行业中小企业给予安全补贴,可以促进其增加安全投入,有助于消除这些企业挪用安全费用的动机。
第四章在对安全投资进行分类的基础上,就安全项目投资和安全费用投向决策的方法进行研究。运用技术经济学方法建立了安全项目投资评价的指标和模型,安全费用投向决策主要介绍了几种常用的决策方法。最后,针对安全费用的专项资金特征,研究了安全投入的资金管理问题。
第五章主要研究了中小企业事故经济损失的界定与计算问题和中小企业安全投入对其企业声誉的影响。中小企业安全经济效益主要来自事故经济损失的减少,因此事故经济损失的研究是本章的主要内容之一。基于结构方程模型,以安全绩效为中介变量,研究中小企业安全投入与企业声誉的关系,发现安全投入五个构面对企业声誉的作用机理各不相同。
第六章研究生命价值的评估理论与方法。生命价值的评估不仅是计算事故非经济损失的重要依据,也为确定死亡事故赔偿金额提供了理论基础。评估生命价值的方法主要有人力资本法和支付意愿法,本章在对生命价值评估方法的研究与应用进行文献综述的基础上,运用支付意愿法中的条件价值法进行了实证研究。
第三部分是论文的第七章,系统研究了中小企业安全成本核算问题,为中小企业安全投资决策和风险预警管理提供信息支持。具体内容包括:界定安全成本的定义与构成;构建中小企业安全成本核算体系;研究中小企业安全成本的分析和控制方法。
第四部分是论文的第八章,构建了完整的中小企业安全投入风险预警体系。首先,提出安全投入风险概念,分析安全投入风险的特性与形成原因;其次,构建了完整的安全投入风险评价体系;再次,建立了中小企业安全投入风险预警模型,并进行了实证分析;最后,对中小企业安全投入风险控制进行了研究。
最后一章是论文的研究结论和展望。在总结前文研究的基础上,阐述本次研究对实践的启示,分析本论文的贡献和不足之处,指出后续研究的方向。
本论文的主要创新点是:第一,构建了中小企业与政府之间的演化博弈模型,论证政府将一定比例的工伤保险基金直接用于中小企业安全生产的必要性和可行性,并建立了政府补贴的运作模式;第二,基于调查所得统计数据,运用结构方程模型,识别了中小企业安全投入的五个维度,以安全绩效为中介变量,揭示了中小企业安全投入各维度之间的相互关系及其对企业声誉的作用机理;第三,以支付意愿思想,运用条件价值法评估我国企业员工的生命价值;第四,提出了“中小企业安全投入风险”概念,构建了中小企业安全投入风险评价指标体系,运用多元判别分析法建立了中小企业安全投入风险预警模型。
In recent years, small and medium-sized enterprises (SMEs) have become an important component of economy in our country. The development of SMEs is significant for the promotion of safety development and the construction of harmonious society. However, some SMEs managers, in their pursuit of profit, neglect safety investment and disregard the employees' life and health, which have deviated from the Scientific Development View. The accidents, which happened frequently and widely in SMEs, have brought to serious losses of life and property and severe social influences. So only after a thorough study on workplace safety problems in SMEs, can we find out the mechanism and countermeasures to prompt SMEs to invest sufficiently and scientifically, which would lessen the damage and shock to the society caused by accidents and lay a solid foundation for the construction of harmonious society. And only in this way, can SMEs develop sustainably and healthily.
Under this background, this paper is concentrated on "Analysis and Research on the Safety Investment in SMEs and Its Risk Early-warning". Based on preceding research, this study will carry out the following research, which can be divided into four parts:
The first part is the second chapter. Firstly, the paper analyzes the intrinsic mechanism that SMEs favor to reduce the safety investment as far as possible. Then, according to the materials investigated, we analyze the status of safety investment of SMEs and explore the reason for insufficient safety investment, then point out a route for SMEs to improve the level of safety investment, which provides a theoretical platform for further research.
The second part, concluding chapter three to six, is lined with the circulation of the safety investment fund in SMEs. It is aimed at the analysis on the fund collection and supervision, investment decision-making and management, safety output and benefit, evaluation of human life value respectively. Taking the cash flow of safety investment as the research vein, the operation of safety investment fund in SMEs is discussed.
In the third chapter, making use of evolutionary game, the paper proves the feasibility and necessity that government can directly distributes partial occupational injury insurance fund to SMEs' workplace safety. Then based on this, the government supervision about SMEs' fund is we studied. The research shows that subsidy to the SMEs in dangerous industry can promote their safety investment and prevent the motive that SMEs divert the safety investment.
In the forth chapter, the decision-making methods of safety project and daily safety investment is illustrated on basis of the classification on safety investment. The paper builds a series of appraisal indexes and the model of safety project investment using technical economics. About the decision-making of daily safety investment, several decision-making methods are introduced. Finally the management of safety investment fund is explored.
In the fifth chapter, the paper mainly analyzes the definition and calculation of SMEs accidents' economics loss and studies the effect of enterprise's reputation on safety investment. The safety economic benefit of SMEs mainly comes from the reduction of economic loss. Therefore the research on accident economic loss is one of the main contents of this chapter. Taking safety performance as the intermediary variable, we make a research on the relationship between enterprise's reputation and safety investment based on structure equation model.The result shows that five dimension of safety investment have different action mechanism to enterprise reputation.
In the sixth chapter, the evaluation theory and methods of human life value are introduced. The valuation of human life value may not only contribute to the calculation of non-economic loss of accidents, but also provide theory foundation for improving pension of death. The most commonly methods used to evaluate the value of human life are human capital (HK) and willingness to pay (WTP) approach. On reviewing evaluation methods of human life value, this chapter makes an empirical analysis by contingent-valuation, which is one method of WTP.
The third part, including the seventh chapter, makes a systemic research on the safety cost of SMEs in order to provide the information support for the SMEs' safety investment decision and management of risk early-warning. The specific contents include: defining the definition and constitution of safety cost; constructing the system of safety cost in SMEs; studying the analysis and control methods of safety cost.
The forth part is chapter eight, constructs the integrated risk early-warning system about safety investment. Firstly, the paper proposes the concept of safety investment risk and analyzes the character of safety investment and its forming reason. Secondly, the integrated assessment system about safety investment risk is constructed. Thirdly, we establish a safety investment risk warning model and makes an empirical analysis. Finally, the research on the risk control of safety investment is conducted.
The last chapter is conclusion and prospect of the whole paper. On basis of summarizing the studies above, this chapter illustrates guidance of the research to practice and analyzes the contributions and insufficiencies, and lastly points out some issues which will be studied in the future.
The following is the innovation points of this paper:
Firstly, an evolutionary game model between enterprise and government is constructed to prove the feasibility and necessity that government can directly distributes partial occupational injury insurance fund to SMEs' work safety, and then an operation pattern of government's financial subsidies is established.
Secondly, based on investigated statistical data and the structure equation model, we distinguish five dimensions of safety investment and take safety performance as the medium-variable, revealing the correlations among different dimensions of safety investment and its operation mechanism to enterprise's reputation.
Thirdly, the paper evaluates the value of a statistical life in Chinese enterprises using contingent-valuation approach for the first time. This method poses a hypothetical market situation to survey respondents who are then asked about their WTP (willingness to accept) for a given variation in the risk level.
Fourthly, the conception of the risk of safety investment in SMEs is proposed. Then the paper constructs evaluation index system about safety investment's risk and builds a early-warning model of risk of safety investment with the techniques of multiple discriminate analysis.
正是在这样的背景下,本论文以“中小企业安全投入分析及其风险预警”为题进行研究。在综述前人相关文献成果的基础上,引出本文拟开展的研究。具体内容可分为四大部分:
第一部分是论文的第二章,深入研究了中小企业产生“尽可能减少安全投入”这一行为倾向的内在机理;然后,根据调查资料分析了中小企业安全投入现状,剖析了中小企业安全投入不足的原因,探讨了中小企业安全投入水平的提升路径,明确了本论文后续章节的研究内容。
第二部分包括第三～六章,以安全投入资金的流向为研究脉络,分别针对中小企业安全投入的资金筹集与监管、安全投资决策与管理、安全产出与效益、生命价值的评估等问题进行分析,研究中小企业安全投入的资金运作过程:
第三章运用演化博弈方法论证政府将一定比例的工伤保险基金直接用于中小企业安全生产的必要性和可行性,并在此基础上,研究了中小企业的安全费用监管问题。研究结果表明,选择适当的高危行业中小企业给予安全补贴,可以促进其增加安全投入,有助于消除这些企业挪用安全费用的动机。
第四章在对安全投资进行分类的基础上,就安全项目投资和安全费用投向决策的方法进行研究。运用技术经济学方法建立了安全项目投资评价的指标和模型,安全费用投向决策主要介绍了几种常用的决策方法。最后,针对安全费用的专项资金特征,研究了安全投入的资金管理问题。
第五章主要研究了中小企业事故经济损失的界定与计算问题和中小企业安全投入对其企业声誉的影响。中小企业安全经济效益主要来自事故经济损失的减少,因此事故经济损失的研究是本章的主要内容之一。基于结构方程模型,以安全绩效为中介变量,研究中小企业安全投入与企业声誉的关系,发现安全投入五个构面对企业声誉的作用机理各不相同。
第六章研究生命价值的评估理论与方法。生命价值的评估不仅是计算事故非经济损失的重要依据,也为确定死亡事故赔偿金额提供了理论基础。评估生命价值的方法主要有人力资本法和支付意愿法,本章在对生命价值评估方法的研究与应用进行文献综述的基础上,运用支付意愿法中的条件价值法进行了实证研究。
第三部分是论文的第七章,系统研究了中小企业安全成本核算问题,为中小企业安全投资决策和风险预警管理提供信息支持。具体内容包括:界定安全成本的定义与构成;构建中小企业安全成本核算体系;研究中小企业安全成本的分析和控制方法。
第四部分是论文的第八章,构建了完整的中小企业安全投入风险预警体系。首先,提出安全投入风险概念,分析安全投入风险的特性与形成原因;其次,构建了完整的安全投入风险评价体系;再次,建立了中小企业安全投入风险预警模型,并进行了实证分析;最后,对中小企业安全投入风险控制进行了研究。
最后一章是论文的研究结论和展望。在总结前文研究的基础上,阐述本次研究对实践的启示,分析本论文的贡献和不足之处,指出后续研究的方向。
本论文的主要创新点是:第一,构建了中小企业与政府之间的演化博弈模型,论证政府将一定比例的工伤保险基金直接用于中小企业安全生产的必要性和可行性,并建立了政府补贴的运作模式;第二,基于调查所得统计数据,运用结构方程模型,识别了中小企业安全投入的五个维度,以安全绩效为中介变量,揭示了中小企业安全投入各维度之间的相互关系及其对企业声誉的作用机理;第三,以支付意愿思想,运用条件价值法评估我国企业员工的生命价值;第四,提出了“中小企业安全投入风险”概念,构建了中小企业安全投入风险评价指标体系,运用多元判别分析法建立了中小企业安全投入风险预警模型。
In recent years, small and medium-sized enterprises (SMEs) have become an important component of economy in our country. The development of SMEs is significant for the promotion of safety development and the construction of harmonious society. However, some SMEs managers, in their pursuit of profit, neglect safety investment and disregard the employees' life and health, which have deviated from the Scientific Development View. The accidents, which happened frequently and widely in SMEs, have brought to serious losses of life and property and severe social influences. So only after a thorough study on workplace safety problems in SMEs, can we find out the mechanism and countermeasures to prompt SMEs to invest sufficiently and scientifically, which would lessen the damage and shock to the society caused by accidents and lay a solid foundation for the construction of harmonious society. And only in this way, can SMEs develop sustainably and healthily.
Under this background, this paper is concentrated on "Analysis and Research on the Safety Investment in SMEs and Its Risk Early-warning". Based on preceding research, this study will carry out the following research, which can be divided into four parts:
The first part is the second chapter. Firstly, the paper analyzes the intrinsic mechanism that SMEs favor to reduce the safety investment as far as possible. Then, according to the materials investigated, we analyze the status of safety investment of SMEs and explore the reason for insufficient safety investment, then point out a route for SMEs to improve the level of safety investment, which provides a theoretical platform for further research.
The second part, concluding chapter three to six, is lined with the circulation of the safety investment fund in SMEs. It is aimed at the analysis on the fund collection and supervision, investment decision-making and management, safety output and benefit, evaluation of human life value respectively. Taking the cash flow of safety investment as the research vein, the operation of safety investment fund in SMEs is discussed.
In the third chapter, making use of evolutionary game, the paper proves the feasibility and necessity that government can directly distributes partial occupational injury insurance fund to SMEs' workplace safety. Then based on this, the government supervision about SMEs' fund is we studied. The research shows that subsidy to the SMEs in dangerous industry can promote their safety investment and prevent the motive that SMEs divert the safety investment.
In the forth chapter, the decision-making methods of safety project and daily safety investment is illustrated on basis of the classification on safety investment. The paper builds a series of appraisal indexes and the model of safety project investment using technical economics. About the decision-making of daily safety investment, several decision-making methods are introduced. Finally the management of safety investment fund is explored.
In the fifth chapter, the paper mainly analyzes the definition and calculation of SMEs accidents' economics loss and studies the effect of enterprise's reputation on safety investment. The safety economic benefit of SMEs mainly comes from the reduction of economic loss. Therefore the research on accident economic loss is one of the main contents of this chapter. Taking safety performance as the intermediary variable, we make a research on the relationship between enterprise's reputation and safety investment based on structure equation model.The result shows that five dimension of safety investment have different action mechanism to enterprise reputation.
In the sixth chapter, the evaluation theory and methods of human life value are introduced. The valuation of human life value may not only contribute to the calculation of non-economic loss of accidents, but also provide theory foundation for improving pension of death. The most commonly methods used to evaluate the value of human life are human capital (HK) and willingness to pay (WTP) approach. On reviewing evaluation methods of human life value, this chapter makes an empirical analysis by contingent-valuation, which is one method of WTP.
The third part, including the seventh chapter, makes a systemic research on the safety cost of SMEs in order to provide the information support for the SMEs' safety investment decision and management of risk early-warning. The specific contents include: defining the definition and constitution of safety cost; constructing the system of safety cost in SMEs; studying the analysis and control methods of safety cost.
The forth part is chapter eight, constructs the integrated risk early-warning system about safety investment. Firstly, the paper proposes the concept of safety investment risk and analyzes the character of safety investment and its forming reason. Secondly, the integrated assessment system about safety investment risk is constructed. Thirdly, we establish a safety investment risk warning model and makes an empirical analysis. Finally, the research on the risk control of safety investment is conducted.
The last chapter is conclusion and prospect of the whole paper. On basis of summarizing the studies above, this chapter illustrates guidance of the research to practice and analyzes the contributions and insufficiencies, and lastly points out some issues which will be studied in the future.
The following is the innovation points of this paper:
Firstly, an evolutionary game model between enterprise and government is constructed to prove the feasibility and necessity that government can directly distributes partial occupational injury insurance fund to SMEs' work safety, and then an operation pattern of government's financial subsidies is established.
Secondly, based on investigated statistical data and the structure equation model, we distinguish five dimensions of safety investment and take safety performance as the medium-variable, revealing the correlations among different dimensions of safety investment and its operation mechanism to enterprise's reputation.
Thirdly, the paper evaluates the value of a statistical life in Chinese enterprises using contingent-valuation approach for the first time. This method poses a hypothetical market situation to survey respondents who are then asked about their WTP (willingness to accept) for a given variation in the risk level.
Fourthly, the conception of the risk of safety investment in SMEs is proposed. Then the paper constructs evaluation index system about safety investment's risk and builds a early-warning model of risk of safety investment with the techniques of multiple discriminate analysis.
引文
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