本文選題：安全投資 + 層次分析法�。� 參考：《華北科技學(xué)院》2015年碩士論文

【摘要】：中國(guó)煤炭工業(yè)的發(fā)展有力地促進(jìn)了整個(gè)國(guó)民經(jīng)濟(jì)的發(fā)展，根據(jù)相關(guān)研究機(jī)構(gòu)預(yù)測(cè)，到2050年煤炭在中國(guó)一次能源結(jié)構(gòu)中的比重還將保持在50%左右。2004年以來(lái)，中國(guó)加大了對(duì)煤礦安全的管理、投入和事故處罰力度；截止2012年，中國(guó)國(guó)有控股煤炭生產(chǎn)企業(yè)累計(jì)提取6517億元，實(shí)際使用5583億元。政策的督促和煤炭行業(yè)的發(fā)展使得煤炭安全生產(chǎn)費(fèi)用的作用已由主要彌補(bǔ)煤礦安全欠賬過(guò)渡到保證日常煤礦安全投入，為煤炭行業(yè)的安全生產(chǎn)形勢(shì)連年好轉(zhuǎn)發(fā)揮了不可替代的作用。2014年，煤礦百萬(wàn)噸死亡率降到0.257，依然是發(fā)達(dá)國(guó)家的數(shù)十倍，安全生產(chǎn)任重道遠(yuǎn)；另外，“以人為本、安全發(fā)展”的理念在一些地方和部門(mén)、企業(yè)沒(méi)有真正樹(shù)立，安全投入依然存在投入不足、監(jiān)管不到位的問(wèn)題。 在安全投入資金管理機(jī)制的選取過(guò)程中，利用AHP法（即層次分析法）建立層次模型，對(duì)管理機(jī)制進(jìn)行選取，結(jié)果表明四種資金管理機(jī)制的優(yōu)先排序?yàn)椋航y(tǒng)一管理核算機(jī)制為0.439，，財(cái)務(wù)公司機(jī)制為0.273，內(nèi)部銀行機(jī)制為0.220，銷售公司機(jī)制為0.068。所以安全投入資金應(yīng)該選擇統(tǒng)一管理核算機(jī)制管理。 初步構(gòu)建了動(dòng)態(tài)化煤礦安全投資資金的財(cái)務(wù)監(jiān)管機(jī)制。有利于安全投資的規(guī)范化運(yùn)作，發(fā)揮出安全投資的整體功能效應(yīng)，避免安全投資的濫用，以產(chǎn)生更大的安全效益。能夠提高煤礦職工對(duì)安全投資的理性認(rèn)識(shí)，強(qiáng)化煤礦職工對(duì)安全投資認(rèn)識(shí)，從而為安全投資的合理運(yùn)用打下了廣泛的群眾基礎(chǔ)，這對(duì)促進(jìn)煤礦安全生產(chǎn)有十分重要意義。它從理論上可以保障安全投入資金的正常運(yùn)轉(zhuǎn)，它的合理性與適用性還需要礦山企業(yè)在實(shí)際的應(yīng)用中去檢驗(yàn)，不斷改進(jìn)、完善這種機(jī)制。最后，論文提出了將優(yōu)化的安全投資管理核算機(jī)制立法的建議。 主要?jiǎng)?chuàng)新點(diǎn)體現(xiàn)在：利用AHP法優(yōu)選了安全投資資金的管理機(jī)制，即統(tǒng)一管理核算機(jī)制；提出了動(dòng)態(tài)化的安全投資財(cái)務(wù)監(jiān)管機(jī)制；并提出了將優(yōu)化的統(tǒng)一管理核算機(jī)制管理安全投資立法的建議。
[Abstract]:The development of China's coal industry has greatly promoted the development of the entire national economy. According to relevant research institutions, the proportion of coal in China's primary energy structure will remain around 50 percent by 2050. Since 2004, China has stepped up its efforts to manage, invest and punish coal mine safety. By 2012, China's state-owned coal producers had withdrawn 651.7 billion yuan from the actual use of 558.3 billion yuan. Policy supervision and the development of the coal industry have made the role of coal safety production costs transition from mainly making up coal mine safety debts to ensuring daily coal mine safety investment. This has played an irreplaceable role in improving the safety situation in the coal industry. In 2014, the coal mine mortality rate of one million tons fell to 0.257, still tens of times that of the developed countries, and there is a long way to go in safe production; in addition, "people-oriented," The concept of "safety development" in some places and departments, enterprises have not really set up, safety investment is still not enough, supervision is not in place. In the process of selecting security investment fund management mechanism, the AHP method (Analytic hierarchy process) is used to establish a hierarchy model to select the management mechanism. The results show that the priority of the four funds management mechanisms is: the unified management accounting mechanism is 0.439, the financial company mechanism is 0.273, the internal banking mechanism is 0.220, and the sales company mechanism is 0.068. So security investment should choose unified management accounting mechanism management. The financial supervision mechanism of dynamic coal mine safety investment fund is preliminarily constructed. It is beneficial to the standardized operation of safety investment, exerting the whole function effect of safety investment, avoiding the abuse of safety investment, and producing greater safety benefit. It can improve the rational understanding of safety investment of coal mine workers, strengthen the understanding of safety investment of coal mine workers, thus lay a broad mass foundation for the rational use of safety investment, which is of great significance to promote coal mine safety production. In theory, it can guarantee the normal operation of safe investment funds, and its rationality and applicability also need to be tested in practical application by mining enterprises to improve and perfect this mechanism. Finally, the paper puts forward the suggestion that the optimized security investment management and accounting mechanism should be legislated. The main innovations are as follows: the management mechanism of safety investment funds is selected by AHP method, that is, unified management accounting mechanism, and the dynamic financial supervision mechanism of safety investment is put forward. And put forward to optimize the unified management accounting mechanism to manage the security investment legislation.
【學(xué)位授予單位】：華北科技學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.21;F406.7;TD7

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