标题：Study on computational model for efficiency of safety resources invested in enterprises of producing nanomaterials based on accounting data
作者：Li, Enzhu ;Xue, Yujie
作者机构：[Li, Enzhu ] School of Accounting, Shandong University of Finance and Economics, Ji'nan; 250014, China;[Xue, Yujie ] Jinan Rui Peng Electric Co., Ltd. 更多
来源：Journal of Computational and Theoretical Nanoscience
摘要：This paper states the necessity of establishing the computational model with accounting data for efficiency of safety resources invested in high dangerous enterprises of producing nanomaterials systematically. This evaluation model can be used in all units with possible accidents in nanomanufacturing and for estimating and reflecting the effectiveness of the safety resources, and also for the compensation of the losses caused by the accidents related to production of nanomaterials. The author of the paper elaborately selects the requirements of accounting data in safety resources to calculate efficiency of safety resources invested in high dangerous enterprises of nanomanufacturing, and adopts the method of Data Envelopment Analysis for forming this computational model. The purpose of establishing this computational model is to estimate the efficiency of safety resources, and to promote effective management of safety resources with the computational result of this model. Copyright © 2015 American Scientific Publishers All rights reserved.