煤炭是我国的主体能源和重要的工业原料，在我国能源消费中占据重要地位。然而，煤炭生产安全事故时有发生，安全生产形势依然严峻。除了人机环因素之外，煤炭企业安全投入严重不足、投入结构不合理也是造成事故频发的重要原因。为了保障安全生产，虽然近年来煤炭企业开始重视安全成本投入，然而安全成本的不确定性、间接性、滞后性、复杂性等特点导致安全投入效率偏低。安全成本作为一个新的成本概念，目前没有被独立的纳入到煤炭企业的现行成本核算体系中，致使煤炭企业往往难以界定安全成本的构成、管理及核算，很大程度上影响了煤炭企业的安全成本投入水平和效果，成为实现安全成本优化的一大障碍。因此，为实现安全成本最低化的同时获得最优安全效益，就需要对煤炭企业安全成本优化进行深入探究。

鉴于此，本文将在参考安全成本已有的相关研究理论的基础上，以实体煤炭企业为例，运用文献分析法、数理统计法和案例研究法，从现行安全成本相关研究背景出发，借助成本研究的基本理论，探讨煤炭企业安全成本的内涵，以安全成本的概念、主动和被动安全投入及能否直接数据化这三个标准对安全成本进行划分。引入安全保证度这一指标衡量安全效益，以安全保证度和安全成本二者的关系为基础，论述安全成本优化的两个目标：安全成本最低化和安全效益最大化。利用安全成本各项构成要素与总安全成本的内在函数关系，以及保证性安全成本与损失性安全成本的替代关系，以煤炭企业保证性安全成本各项构成要素与安全保证度的灰色关联度分析为基础，构建煤炭企业安全成本优化模型。运用该模型对S煤炭企业实际安全成本进行优化研究，分析得出最佳安全成本投入总额和安全成本各分项最优投入结构，为煤炭企业安全成本投入决策提供参考。

Coal is the main resource and vital industrial raw material in China, it occupies a significant position in our energy consumption.However, the security situation of domestic coal mines is grim now,particularly appears some serious accidents. Apart from man-machine environment factors, the important reason why frequent accidents are that serious shortage of safety investment and unreasonable investment structure in coal enterprises. Although coal companies have begun to take safety costs seriously in recent years,in order to ensure safety in production,the uncertainty, indirectness, lag and complexity and so on of security cost lead to low safety input efficiency. As a new cost concept, the safety cost of coal enterprises has not been independently included in the current cost accounting system of coal enterprises at present, which makes it difficult to define,manage and assess security costs.To a large extent, it affects the level and effect of safety cost investment in coal enterprises and becomes a major obstacle to optimize security costs of coal enterprises. Therefore, aiming at the safety cost investment of coal enterprises, in order to obtain the optimal safety benefits, it is necessary to deeply explore the optimization strategy of coal safety cost.

In view of this,the paper uses the entity security research,clarifies the concept of safety cost and fundamental theory with Literature Analysis,Mathematical Statistics and Empirical Analysis.The security cost is divided by three standards:the concept of security cost,active and passive safety cost input and whether it can be directly digitized.Based on Relation Model of Safety Cost and Degree of Safety,the Grey Correlation Analysis of each component element and safety assurance degree of coal enterprise and relevance between composes and safety cost,two objectives of safety cost optimization are discussed:safety cost minimization and safety benefit maximization.As well as the substitution relationship between security cost and loss security cost,the paper build an optimization model of safety cost for mine enterprises.And applies the optimization model of safety cost for mine enterprises,in use of it to get the best input and input structure of safety cost.The results supply scientific evidences for decision-making of safety cost input.

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