Study On Financial Supervision And Management Mechanism Of Safety Investment Of China’s Coal Mine

Development of China’s coal industry has effectively promoted the developmentof the national economy; according to the relevant research institutions’ prediction,the proportion of coal in China’s primary energy structure will be maintained ataround50%by2050. Since2004, the state has increased the management of coalmine safety, investment and accident punishment; as to2012, China’s state-controlledcoal enterprises extracted651.7billion yuan, actualiy using558.3billion yuan.Development of the coal industry and urgement of policy make the role of coalproduction safety expenses has become daliy safe investment from making up formine safety debt, playing an important part in safety situation improvement of thecoal industry’s production in recent years. By2014, death rate of million tons hasdropped to0.257; but is still several times as the developed countries and safeproduction has a long way to go. In addition, concept of "people-oriented, safedevelopment" is not really established in some local departments and companies;inadequate secure investment and poor oversight issues still exist.In the selection process of safety management investment mechanism, AHPmethod is used to establish hierarchical model for selecting management mechanism.results show that: a unified management accounting mechanisms is0.439; financecompanies mechanism is0.273; internal bank mechanism is0.220, sales mechanismis0.068. So the unified management accounting mechanisms should be chose forsecurity management investment.dynamic financial regulatory regime for coal safety investment funds is initiallybuilt. Conducive to standardized operation of safe investments, play the effect of theoverall function of safe investment; avoid abusing security investment so as togenerate greater safety benefits. Improve miners’ rational knowledge to the safetyinvestment, and strengthen awareness of miners to safety investment, so as to lay abroad foundation for rational use of safe investment, which promotes coal mine safetythe production effectively. It is theoretically possible to protect the normal operationof safety investment, whereas its reasonability and applicability also are needed to betested in the mining companies practical application. Legislative proposals will beprovided for unified security management system investment.The main innovations are reflected as follow: use AHP method to prefer tosecurity investment fund management mechanism, namely the unified management accounting mechanisms; propose dynamic financial supervision mechanism ofsecurity investment; give legislative proposals for fund management mechanism ofcoal safety investment.