高手请帮我翻译一下摘要吧

来源：百度知道 编辑：UC知道 时间：2024/09/28 13:34:28
近几年来，安全形势不容乐观，而企业安全投资不当是许多事故发生的重要原因之一。研究安全投资问题，进行科学安全投资决策，对企业提高安全水平具有重要意义。为企业进行安全投资，提高安全效益，并不是盲目扩大安全的资金设备和人力投入，而是根据企业的实际情况确定合理的投资比例和投资力度。本论文运用安全投资理论为首钢集团炼钢厂进行了安全投资分析。首先本文从理论上详细阐述了安全投资内涵和分类以及安全效益相关概念，并分析了安全投资和安全效益的相关性；其次本文又结合管理会计学为首钢集团炼钢厂建立安全成本核算体系，为安全投资决策分析奠定基础；再次本文通过边际安全投资技术帮助企业确定最佳安全投资区域，并对安全成本进行优化；同时，运用灰色关联理论确定了安全投资方向；最后本文运用经济学中博弈论的方法对企业安全投资的风险决策进行博弈分析，寻找出导致冶金行业出现非理性投资的心理动因，并提出了一些解决的办法。同类型企业可以此作为依据和模板，将有限的人力、物力、财力更加科学有效地分配，在保障了生产安全的同时达到最大的效益目标。

In recent years, the security situation is not optimistic, and enterprise security is the number of bad investments the accident, one of the important reasons. Study the issue of safe investment, safe investment for scientific decision-making, improve the safety level of significance. Safe investment for the enterprises to improve the safety benefits, not the blind expansion of the safety of equipment and human capital investment, but according to the actual situation of enterprises to identify the investment ratio and a reasonable investment. In this paper, the theory of the use of safe investment Shougang Group steel plant to a safe investment analysis. First of all, this paper detailed theoretical connotation and classification of security investment effectiveness, as well as security concepts and analyzes the effectiveness of security investment and the relevance of security; followed this article and Management Accounting combined Shougang Group steel plant for the cost account