摘要
为研究建筑施工企业安全事故全损失构成体系,基于安全经济学、项目管理学、社会学及企业管理学等学科理论,提出企业事故损失"资产功能缺损修补"的观点及方法;立足建筑施工企业资产构成特点,提出全损失分类方法,划分并阐明了各损失项、损失子项及其内涵,建立建筑施工企业安全事故全损失构成体系;同时结合现行《工伤保险条例》,阐述本体系的实用情况,对比分析不同情形下,按现行国家标准与按全损失体系事故所构成的损失结果。结果表明,运用"资产功能缺损修补"论,系统全面构建了建筑施工企业安全事故全损失体系,对施工企业安全事故损失统计有指导作用。
The paper was aimed at establishing a basic total loss framework for safety accident in construction enterprises. By consulting theories about safety economics, project management, sociology and enterprise assets management, a viewpoint was put forward on analyzing formation of the total loss starting from mending the defects in functions of the assets.Based on the traits of assets structure in construction enterprises, a method was worked out for classifying the total losses. Sub-losses with detail descriptions were identified and a total loss framework to construction enterprise was established. Considering the current Regulation on Work Injury Insurance, different applied situations of the framework were explained and a comparison with the state standard was made for several conditions. Results show that the total loss framework for safety accident in construction enterprises eatablished based on the view of mending the defects in functions of the assets could guide construction enterprises to carry out the loss statistics.
出处
《中国安全科学学报》
CAS
CSCD
北大核心
2016年第8期151-156,共6页
China Safety Science Journal
基金
河南省教育厅软科学项目(12B620003)
河南省社科联调研项目(SKL-2015-438)
关键词
建筑施工企业
资产功能缺失修复
安全事故
全损失体系
损失子项
construction enterprise
mending defects in functions of the assets
safety accident
total loss framework
sub-losses
