Study on evaluation system for economic effectiveness of safety resources based on data of accounting

This paper demonstrates the necessity of establishing the evaluation system for safety resources based on data of accounting systematically. The author gives the connotations and the features of the proposed new evaluation system of the safety resources. The main viewpoint of the paper includes that evaluation system for safety resources is used in all units with possible accidents in production and for estimating and reflecting the effectiveness of the resources provided in preventing accidents, and also for the compensation of the losses caused by the accidents in production within the entire process. On the basis of the connotations of this evaluation system, the main framework and the model of Data Envelopment Analysis ( DEA ) for the new evaluation system is also explained. The purpose of establishing this evaluation system is to promote effective management and evaluation of safety resources invested in high dangerous industries and enterprises.