台灣地區職業災害損害模型與事故成本效益分析

Abstract

由於不同的國家文化背景不同，安全衛生的水準各異，產業特性也不相同，因此，不同國家的經驗和理論未必能完全一體適用，為有效運用政府長久以來建立的統計資料庫，本研究係針對台灣地區職業災害死亡、殘廢、傷病的數據，以行業別作為區分，分析其職業災害風險，計算發生職業災害的成本，建立合適的損害成本模型，另就計量層面推估歷年來職業安全衛生推動績效，在台灣地區所產生的成果，同時也可以讓事業單位透過此一外部資訊的協助，評估事業單位實施安全衛生管理所可能產生的經濟效益。 本研究係以Heinrich 的事故金字塔理論與 Bird的冰山理論應用為基礎。在事故金字塔理論方面，透過勞工保險職業災害統計資料，以最重要的製造業及營造業為例加以分析，得到台灣地區目前合適的模型，就職業災害之死亡、殘廢、傷害程度，全產業為1:9:82，製造業為1:20:186，營造業為1:5:72。另經過變異數分析，證實不同產業間之損害模型存在顯著差異，應使用不同的損害模型。在Bird的冰山理論方面，以勞保給付估計人身保險損失，每減少一人死亡，即可減少勞保損失成本8,221,738元，如再經過細分類，製造業可減少13,069,849元，營造業可減少7,493,668元。 在經濟上的損失方面，隨時代和行業特性變遷，探討原始冰山模型與目前產業型態的差異性，發現原始冰山模型已不能包含所有的財物及無形損失，難以符合當前產業型態的需要，因此針對事業單位的角度，另建立修正模型。修正後冰山模型的冰山水面下的部分，因增加許多過去所忽略或不存在的項目，將明顯遠大於原始模型，事故所造成的直接損失、間接財物損失成本相對於人身損失就更加龐大，且愈是資本密集的產業，直接損失就愈大，而愈是國際化的產業，間接損失也就愈大，也就是減少事故發生所產生的效益，會因社會的發展而急速顯著。

Because of different culture and industry characteristics, it is expected that the safety and health level for each nation can not be the same. In order to use the statistic database effectively built up for a long time by government, this research intends to analyze the occupational risk and count the cost of occupational accidents by using the data of occupational fatality, disability and injury data in different industry of Taiwan. This quantitative analysis result can be used to evaluate the department performance of civil service. In the meantime, enterprises also can use such information to evaluate the economic outcome generated by implementing safety and health management. The foundations of this research are Heinrich’s Pyramid theory and Bird’s iceberg theory, respectively. By the method of Pyramid theory, applying occupational accidents data through the labor insurance per serious degree, the proper pyramid model of accidents applicable for Taiwan is set up by this research. According this model, it is found that the accidents pyramid for the whole industry is 1:9:82, it is 1:20:186 for the manufacturing industry and is 1:5:72 for the construction industry. The other purpose is to prove the obvious difference between different industries by variance analysis. Various industries should use different accident models. Besides, from the viewpoint of payment of the labor insurance, it is predicted that the cost can be reduced as much as 8,221,738 N.T. for every person free from fatality accident. For further classification to this issue, every person free form fatality accident can reduce as much as 13,069,849 N.T. dollars in manufacturing industry and 7,493,668 N.T. dollars in construction industry. As time proceeds and industry characteristics are changed, the economical loss type today is totally different from the typical iceberg model. The latter model does not contain all of the property loss and invisible loss, so it cannot fit the demand of industry type at the present time. Therefore, another suitable model should be created to substitute for the original one. The feature of modified model formed by this research is changed slightly. New model adds many ignored items below water of the iceberg in original one, so the ratio of iceberg below water to the surface of water will far greater than ever. The direct and indirect property losses comparative to incurring disaster worker’s body loss will increase promptly. The more capital-intensive the industry is, the greater direct loss it will meet, and the more internationalization the industry is, the greater indirect loss it will happen. These imply that the effectiveness of reducing accidents will more apparently because of the society development.