摘要
论述了精确计算安全投入成本对提高企业安全管理水平的重要意义,指出了当前企业安全成本计算方法的不足之处,第一次提出电网类固定资产比重较大企业的安全成本构成中应当包含固定资产投资中为提高安全水平而付出的部分,并按照收益分担原则提出了一种固定投资中安全成本分配的计算方法。
To accurately calculate the safety cost of investment is of great importance for enterprise safety management improvement.The defects in current safety cost calculation methods were analyzed,and based on that,it was first proposed that the safety cost of enterprises with large proportion of fixed grid assets should include the part of fixed asset investment that could improve grid safety level.A calculation method for distributing the safety cost in fixed asset investment was also proposed according to the benefit-based commitment principle.
出处
《华东电力》
北大核心
2009年第12期1981-1984,共4页
East China Electric Power
基金
国家自然科学基金项目(70671041)
关键词
安全成本
电网企业
固定投资
计算方法
safety cost
grid enterprise
investment in fixed asset
calculation method
