Study on classification system of intangible losses caused by safety accidents in construction enterprises

doi:10.16265/j.cnki.issn1003-3033.2018.06.027

Abstract

Abstract: The paper was aimed at evaluating scientifically and rationally the intangible losses caused by safety accidents in construction enterprises.Based on the view that intangible loss is caused by the decrease in the function of enterprise intangible assets,a definition of the intangible loss of safety accidents in construction enterprises was proposed.The intangible losses were classified from individual and organizational angles,connotations of the intangible loss sub-items were expounded,a classification system of intangible losses was constructed and the classification system was applied to an accident case.The research shows that the classification system of intangible losses caused by safety accidents can fully describe the indirect negative impact caused by accidents in construction companies,and it will play a guiding role in assessing the impact of corporate safety accidents.

Key words: safety accident, construction enterprise, intangible assets, intangible losses, loss classification, loss constitution

CLC Number:

X915.4

ZHANG Jianshe, SHEN Xuemei, LI Hujun, LUO Chunyang. Study on classification system of intangible losses caused by safety accidents in construction enterprises[J]. China Safety Science Journal, 2018, 28(6): 160-165.

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