企业职业卫生经费投入产出表的建立

The Establishment of Occupational Health Investment Input-output Table of Enterprises

目的:探讨企业职业卫生经费投入产出表的建立的方法和步骤,为职业卫生经费投入产出预测模型的建立、及企业管理者对于职业卫生经费投入决策提供依据。方法:在全国价值型投入产出表和全国安全投入产出表的基础上,以某冷轧厂为例,结合其职业卫生特点,阐述建立企业职业卫生经费投入产出表的详细过程。结果:结合该企业职业卫生的特点,编制了相应的企业职业卫生经费投入产出表,使职业卫生投入、损失以更直观的经济形式表现,并与各部门之间的经济关系融为一体。结论:通过建立企业职业卫生投入产出表,使职业卫生经费投入与企业利润关系上得以清晰反映,为企业优化职业卫生投资结构打下基础,并且其构建方法可以推广到更多行业。

Objective： To discuss the methods and steps of establishing occupational health investment input-output table to pro- vide basis for building occupational health investment prediction model as well as decision making for enterprises. Methods： Taking a cold rolling mill as an example, combined with the characteristics of occupational health, the detailed process of establishing the table was expounded, based on national input-output table of value type and national security input-output table. Results： Combined with the characteristics of enterprise＇s the occupational health, the occupational health investment input-output table of the cold rolling mill was established, making investment and loss of occupational health expressed in a more intuitive way. Conclusion： The relation- ship of occupation health funds and enterprise＇s profit could be clearly reflected through occupation health input-output table of enter- prise, which would lay the foundation for optimizing occupational health investment structure. The constructing method could be extend- ed to more industries.