建筑施工企业安全成本扭曲原因及对策分析

Analysis of Security Cost Distortion of Construction Company:Reasons and Countermeasures

安全成本投资作为建筑企业投资的重要组成部分,直接关系到企业安全管理的效果。在经济利益的驱动下,建筑企业力求以最小的安全投入获得最大的安全产出。在安全投入决策过程中,投资者会受到客观和主观因素的影响而不能对安全投入作出准确判断,即安全成本决策出现偏差和扭曲。通过对建筑企业安全成本构成及相互关系的研究,剖析建筑施工企业安全成本在决策时出现扭曲现象的三个主要原因,即间接损失的不确定、安全生产的外部效应及企业对风险的不同偏好选择。根据建筑企业发展及安全管理现状,分析克服安全成本扭曲的具体应对措施,从而为提高安全成本决策水平提供理论支持。

As an important part of construction business investment,security investment costs are directly related to the effectiveness of enterprise security management.Driven by economic benefits,construction enterprises strive to acquire maximum safety outputs with minimize safety input.In the decision-making process of safety investment,investors will be subject to objective and subjective factors' influences and can not make accurate judgments on safety investment,namely security cost decision distortions.Through study on the structure of safety cost of construction enterprises and the relationship between them,the article analyzes the three main reasons that cause the distortion of security investment decision,involving the uncertainty of the indirect loss,the external effect of security production and the preferences between different enterprises.According to the status of development and the current security management situation of construction enterprises,it analyze the specific response measures to overcome distortions of security costs,in order to provide theoretical support for the improvement of the decision-making level of security costs.