【摘要】 安全投入不足是煤矿安全事故频发的主要原因之一。目前,安全投入与安全成本的概念存在着严重的模糊性。为此,笔者重新给出了安全成本的定义:在基准的安全标准下,发生的与安全有关的费用总和,包括安全投入和事故损失两部分。为了进一步明确安全成本与生产成本间的界限,还提出了从采矿方法、地质采矿技术条件、生产工艺环节等3个方面对安全成本与生产成本间的界限进行界定,以及对事故损失按照可列的直接经济损失、隐含的直接经济损失、可列的间接经济损失和隐含的间接经济损失等4个层次分别进行计量的建议。最后提出了发展煤炭科技、严格煤矿设计审查制度、制定煤矿安全成本统计标准、变革煤矿税费体系等应对措施。更多还原

【Abstract】 The insufficient safety investment is one of main causes causing frequent occurrence of accidents in coal mines. At present, the concept of safety input and safety cost is ambiguous. So the definition of safety cost is redefined; that is the total expenditure involved in work safety including safety input and accidental loss under the basic safety standard. In order to differentiate the safety cost from the production cost, the borderline between the safety cost and production cost is further delimited from three aspects i.e. the mining methodology, the geological and mining engineering factors, and the production technology. As to the accidental loss, it is suggested to quantify from following four levels, i.e. the countable direct economic loss, the countable indirect economic loss, the concealed direct economic loss, and the concealed indirect economic loss. In addition, a series of measures are proposed, such as development in coal science and technology, reinforcement in auditing system in coal mine design, formulating statistical standard of safety cost in coal mines, reforming the taxation system in coal mines.更多还原