In this paper, using qualitative and quantitative method to analyze safety benefit,then based on cobb-Douglas function to discuss optimum allocation of safety investment.

• 对安全效益进行了定性及定量评价,并利用经济学中的柯布-道格拉斯函数对安全投资进行最优分配,所得结论能给企业安全部门带来一定参考价值。