Puts forward the model of the cost of safety investment,and holds that the best point of safety investment should be determined according to occupational characteristics of enterprise,the degree of danger,and the economic strength.

• 提出了安全投资成本费用模型，认为应根据企业的行业特点、危险性大小、所能承受的风险以及经济实力等来确定最佳安全投资点。 本文重点对事故费用计算方法做了探讨。