财务视角下煤炭企业安全生产管理

Administration of safety production in coal enterprises form the perspective of financial reports

近年来,我国煤矿安全事故频发敲响了煤炭企业安全生产管理的警钟。文章从煤炭行业上市公司的财务报告出发,运用统计学及会计学相关原理,透视煤炭企业的安全生产管理现状,着重对其财务状况与安全生产投入之间的关系进行定量分析,强调煤炭企业完全可以在追求利润最大化的同时,提高安全生产管理水平。

In recent years,the frequent coal mine safety incidents emphasize the administration of safety production in coal enterprises.According to the financial reports of listed companies of the coal industry,by using the related theories of statistics and accounting,the paper demonstrates the status quo of safety production administration in coal industry,and conducts the quantitative analysis of the relationship between financial situation and input of safety production.The paper emphasizes that in the pursuit of maximum profit,safety production management can be improved.