Proceedings of the 5th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2019)

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Study on Efficiency Evaluation of Safety Investment of Coal-Mining Enterprises Based on Audit Data

Authors
Enzhu Li, Hongshan Xu, Guannan Li
Corresponding Author
Enzhu Li
Available Online December 2019.
DOI
10.2991/sschd-19.2019.71How to use a DOI?
Keywords
Audit data, Efficiency, DEA, Safety resource, Coal mining.
Abstract

There are many reasons that can induce production accidents in the production process of coal-mining enterprises. The primary premise of normal production in coal industry is safety. In order to ensure coal mine safety production and prevent production accidents, a large number of resources must be efficiently invested in coal production companies. Based on the principles of safety and efficiency, this paper systematically explores the inherent necessity of introducing audit data into the safety resource efficiency evaluation system. At the same time, the characteristics of the recommended DEA method for estimating the effectiveness of safety investment are introduced. The recommended DEA could be used to every one of coal-mining enterprises that may have production accidents, as well as to estimate and reflect the efficiency of the safety investment in coal production companies. Based on function of the system of evaluation, the type of audit data and the main framework for evaluating efficiency of safety investment in coal-mining enterprises is proposed in the application of DEA method. The purpose of this study is to find a system to effectively manage safety resources based on audit data.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
December 2019
ISBN
10.2991/sschd-19.2019.71
ISSN
2352-5398
DOI
10.2991/sschd-19.2019.71How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Enzhu Li
AU  - Hongshan Xu
AU  - Guannan Li
PY  - 2019/12
DA  - 2019/12
TI  - Study on Efficiency Evaluation of Safety Investment of Coal-Mining Enterprises Based on Audit Data
BT  - Proceedings of the 5th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2019)
PB  - Atlantis Press
SP  - 306
EP  - 310
SN  - 2352-5398
UR  - https://doi.org/10.2991/sschd-19.2019.71
DO  - 10.2991/sschd-19.2019.71
ID  - Li2019/12
ER  -