Study on risk valuation system for safety resources invested in high dangerous enterprises based on information of accounting

摘要：

The necessity of establishing the risk evaluation system for safety resources, invested in high dangerous industries and enterprises, based on Information of accounting is proposed systematically. This system can be used in all units with possible accidents in production and for estimating and reflecting the risks of the resources provided in preventing accidents. On the basis of the functions of this evaluation system, the main framework and the model of Data Envelopment Analysis (DEA) for the risk evaluation system is also established, which is accordant to actual data of accounting disclosed by high dangerous enterprises listed in stock market. The purpose of studying this system is to promote effective risk management of safety resources invested.

关键词： risk evaluation safety resources information of accounting Data Envelopment Analysis (DEA )

作者: LI Enzhu LIAO Jiaming WEI Lianbo

作者单位: School of Accounting,Shandong University of Finance,Jinan 250014,China;School of Management,China U Jinan Sijian Group Construction Co.,Ltd,Jinan 25003l,China Weishan Cuizhuang Coal-mine Co.,Ltd,Weishan 277606

会议类型: 国际会议

会议名称: 2008 International Conference on Risk and Relianility Management(2008风险与可靠性管理国际会议)

会议地点: 北京

会议语种:英文

页码: 511-514

在线出版日期: 2008-11-10（万方平台首次上网日期，不代表论文的发表时间）