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Analysis Of Inner Control Point Of Miners Unsafe Behavior Based On Internal Controls

Posted on:2019-08-23Degree:MasterType:Thesis
Country:ChinaCandidate:J W LiFull Text:PDF
GTID:2371330566991592Subject:Accounting
Abstract/Summary:PDF Full Text Request
The occurrence of security incidents has always been an important problem in the development of coal enterprises in China.The relevant data show that the main factor leading to various accidents in coal enterprises is miners' unsafe behavior,which is usually manifested as the wide range of impact,easy recurrence,the difficulty in control,and the failure to get a fundamental solution easily.Therefore,the governance of coal miners' unsafe behavior in Chinese coal enterprises has become an urgent problem to be solved.Unsafe behavior occurred in the workplace will seriously affect the interests of cola enterprises or organizations,and should be paid high attention of managers in coal enterprises.This article aims to analyze and demonstrate the interior controlling points of miners' unsafe behavior by making use of internal control-related theories,so as to further provide new ideas and new methods for safe production management of coal enterprises.First of all,the interior controlling points of miners' unsafe behavior are identified and the research hypothesis is put forward.Through the in-depth study of the corporate internal control theory,with five elements of corporate internal control as the starting point,the interviews required for the study are designed based on the grounded theory to conduct in-depth interviews to several employees of S coal enterprise,and then the interview process is coded to construct a concept model for the interior controlling points of miners' unsafe behavior,and the research hypothesis of this paper is put forward.Secondly,the hypothesis of the interior controlling points of miners' unsafe behavior is demonstrated.By sorting out the relevant literature and referring to the principles of questionnaire preparation,the questionnaire required for the study is designed and then sent to the employees of S coal enterprises to obtain the research sample.The reliability and validity test and correlation test are carried out to ensure the quality of the samples,and then the regression analysis is used to test the proposed research hypothesis.Finally,based on the interior controlling points of miners' unsafe behavior and combined with the five elements of internal control of enterprises in China,some suggestions are put forward for internal control of S coal enterprises.The main research results are as follows:first,based on the composition and meaning of the five elements of internal control of Chinese enterprises,the dimensions to find out the interior controlling points of miners' unsafe behavior are obtained;second,through the use of grounded theory,five interior controlling points of miners' unsafe behavior are identified preliminarily,including team building,risk perception,communication channels,safety supervision and safety management;third,the factor analysis method is adopted to construct the measurement model for the interior controlling points of miners' unsafe behavior,and it is indicated through the empirical study that the measurement model established has good reliability and validity;fourth,a linear regression verification is conducted to the sample data of miners' unsafe behavior and the interior controlling points through SPSS21.0,which confirms the correlation between interior controlling points and unsafe behavior;fifth,suggestions are provided to the internal control of S coal enterprise through the study on the interior controlling points of miners' unsafe behavior.
Keywords/Search Tags:Miner, Unsafe behavior, Internal control points, Internal control
PDF Full Text Request
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