Analysis on Evaluation of Efficiency of Safety Resources for Enterprises of Producing Hazardous Chemicals Based on Accounting Data

摘要

The essential of introducing the system of evaluation of efficiency, based on data of accounting data, for safety resources invested in enterprises of producing hazardous chemicals is developed systematically. The intentions and the features of the evaluation system for the safety resources are also demonstrated. This method of DEA (Data Envelopment Analysis) evaluation of efficiency can be used in all units of enterprises of producing hazardous chemicals with possible accidents in production and for estimating and reflecting the inefficiency of the resources supplied in preventing accidents in production. On the basis of the functions of this evaluation system, the main framework of DEA for the system of evaluating efficiency is also suggested, which is accordant to features of data of accounting in enterprises of producing hazardous chemicals. The purpose of this study is to help effective management of safety resources used in enterprises of producing hazardous chemicals.