建筑施工企业安全事故引起无形损失分类体系研究  

Study on classification system of intangible losses caused by safety accidents in construction enterprises

作　　者：张建设[1] 申雪梅 李瑚均 罗春阳 ZHANG Jianshe;SHEN Xuemei;LI Hujun;LUO Chunyang(College of Civil Engineering,Henan Polytechnic University,Jiaozuo Henan 454000,China;College of Civil Engineering,South Central University,Changsha Hunan 410075,China)

机构地区：[1]河南理工大学土木工程学院,河南焦作454000 [2]中南大学土木工程学院,湖南长沙410075

出　　处：《中国安全科学学报》2018年第6期160-165,共6页China Safety Science Journal

基　　金：河南省重点研发与推广专项(科技攻关)(182102310011)

摘　　要：为科学合理评价安全事故给建筑施工企业造成的无形损失,基于企业无形资产功能降低导致无形损失的观点,界定施工企业安全事故引起的无形损失的含义;从个体和组织2个角度对无形损失进行分类,阐述无形损失子项的内涵;构建无形损失构成体系,并通过事故案例对该体系开展实际应用。研究表明：所构建的安全事故无形损失体系能充分描述事故对施工企业造成的间接负面影响,对企业安全事故影响评价有指导作用。The paper was aimed at evaluating scientifically and rationally the intangible losses caused by safety accidents in construction enterprises. Based on the view that intangible loss is caused by the decrease in the function of enterprise intangible assets,a definition of the intangible loss of safety accidents in construction enterprises was proposed. The intangible losses were classified from individual and organizational angles,connotations of the intangible loss sub-items were expounded,a classification system of intangible losses was constructed and the classification system was applied to an accident case. The research shows that the classification system of intangible losses caused by safety accidents can fully describe the indirect negative impact caused by accidents in construction companies,and it will play a guiding role in assessing the impact of corporate safety accidents.

关 键 词：安全事故 建筑施工企业 无形资产 无形损失 损失分类 损失构成 

分 类 号：X915.4[环境科学与工程—安全科学]