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我国煤炭企业安全风险与成本管理近年来备受学者的关注。我国目前依旧处于该问题的初步发展阶段,存在着大量的问题以及不足。正确地认识这些问题,并对症下药提出相应的解决措施是我国煤炭行业进一步发展的必经之路。通过建立安全风险保证金制度,加强企业自身安全意识,完善会计审计体系等能够有效降低企业安全风险。同时需要对我国煤炭企业安全成本进行科学的管理。
In recent years, the safety risk and cost management of coal enterprises in our country have drawn much attention from scholars. At present, our country is still in the initial stage of development of this issue, with a great deal of problems and deficiencies. Correctly understanding these problems and putting forward appropriate solutions to the problem is the only way to further develop the coal industry in our country. Through the establishment of a security risk deposit system, strengthen their own safety awareness, improve accounting and auditing system can effectively reduce business security risks. At the same time, China’s coal enterprises need to conduct scientific management of safety costs.