產業安全衛生技術輔導經濟效益推估模式之建立與應用

Abstract

產業安全衛生技術輔導工作的經濟效益推估，有助於政府了解其經費運用的合理性及推動安全衛生技術輔導工作的成效。本研究在假設「安全衛生工作推動的結果，無論好壞，大部分會反映在公司的資本額及營業額」的前題下，自行建立一套經濟效益估算模式和相關公式，首先依文獻探討結果和研究人員之經驗歸納政府推動安全衛生工作的3類4項效益內涵，並採用腦力激盪法與專家小組討論方式，歸納16項安全衛生工作內涵，進而逐一歸納各安全衛生工作項目的效益類別及其推估公式。又蒐集事故損失歷史資料，求算產業長期平均事故損失率估計值，並以問卷調查高階主管對組織功能單元之相對重要性給分、安全衛生專業人員對各子項目安全衛生工作績效權重之給分，並利用調查結果做為長期平均安全衛生貢獻度估計值及各個安全衛生工作子項目占整個安全衛生工作之權重推估值。最後運用理想之完美安全衛生情境概念，以專家討論方式，將該情境下各安全衛生工作項目應有狀態，逐一量化描述，以做為推算公式之分母，分子則放入各安全衛生工作項目年度實際變動量，套用本模式，便可用於估算產業安全衛生技術輔導的經濟效益。92年度328家受輔導工廠，受輔導之經濟效益約為15億，以投入之輔導金額約2046萬估算生產力約達85倍，即政府每投入1元產生85元的效益，另93年投入3235萬、93年投入2245萬，經濟效益分別估算約為19億及26億，相關成果可供各界參考運用。模型優缺點、推估結果、限制、後續研究建議和推廣應用方向本研究均探討。

The estimate of economic benefit for Industrial Safety & Health Technical Service（ISHTS）can help government to realize the effect of ISHTS. The hypothesis of this research is: The effect of the implement of occupational safety and health will mostly reflect to the capital and sales amount, and then establish an estimating model for economic benefit. Firstly, this work divides the effects of ISHTS into 3 categories and 4 items, and then identifies the corresponding contents of the occupational safety and health works through brain storming and experts’ discussion. Secondly, we can derive the effect categories of the OSH work and the estimated equation. Through gathering the history of the accident economic lost, we can obtain the estimated value of the industry long-tern averaged accident economic lost rate. At the same time, we can also come out the long-term averaged contribution of OSH work and the relative weighting of all the items focusing on OSH work through the questionnaire investigation. Finally, we discuss with the experts under the ideal and perfect scenario concept (hypothesis). Then, we describe each OSH work item under that scenario as the denominator of the equation, and the numerator is the physical change of each OSH work item. Through the equation, we can estimate the economic benefit of the ISHTS. The economic benefit of 328 factories under accepted guidance is about NT$ 1,500 millions in 2003. We can estimate the productivity approaching to 85 times with devoting about NT$ 20 millions. Namely, when the government invests 1 dollar in ISHTS then it can produce 85 dollars benefits each time. We can reckon that the government put into NT$ 32.3 millions in 2004, and NT$ 22.5 millions in 2004, and the corresponding economic benefits will be about NT$ 1,600 millions and NT$2,900 millions, respectively. This research contains the advantages, weaknesses, estimated outcome, limits, and recommendations for the follow-up research, and the applications for the future expansion. Also, all above results can provide reference for the future research.