營建工程是由業主(設計單位)、監造單位及施工廠商等各方相互配合而成，然而施工廠商的工程經費來自於業主，並由設計單位設計規劃、監造單位來監督，若業主(設計單位)及監造單位不重視工程之職業安全衛生問題，則職業災害發生率即不易降低。在此情況下要解決營造業職業災害問題，可從職業安全衛生經費編列及監造之監督人員著手，要求設計單位依據需求編列合理的職業安全衛生經費，以使得施工廠商有足夠的職業安全衛生經費使用；此外，監造單位應落實監督施工廠商職業安全衛生工作之責。如此方可促成營建工程施工的各個單位皆能共同參與。
經由營造業職業安全衛生管理成本之探討，研究中以四個工程作為探討的依據，從分析統計中發現：
1.最低標所編列職業安全衛生費用約0.6~0.75%與最有利標所編列職業安全衛生費用約1~1.23%，兩者所編列的職業安全衛生費用差距頗大。
2.實際執行職業安全衛生費用約2.1~2.6%。
3.差異分析中發見所編列的職業安全衛生費用與實際執行費用有1.5~2%的差距。
從工程的設計、監督至工地的管理在在都影響成本的關鍵。藉由設計單位依據工程規劃需求及實際可能產生之狀況，確實編列合理之職業安全衛生管理經費，監造單位落實監督之責，施工承攬廠商依據所編列之經費，應針對職業安全衛生管理經費確實規劃執行並落實管控，對員工及次承包廠商或所有進場之勞工落實教育訓練，確實執行職業安全衛生管理在工程上的應有作為，並實施「全員職安」。編列合理的職業安全衛生經費；才能使職業安全衛生管理更加完善，目標都是為了降低重大職業災害的發生率及營造工程在職業安全衛生管理上有所依據。
關鍵字：職業安全衛生管理、職業安全衛生經費、建築工程

The construction engineering is formed by the cooperation of the owner (design unit), supervision unit and constructer. However, the project funds of the constructer come from the owner and are supervised by the design planning and supervision unit of the design unit. If the owner (design unit) and supervision unit do not pay attention to the occupational safety and health problems of the project, the incidence of occupational disasters is not easy to reduce. In this case, to solve the problem of occupational disasters in the construction industry, we can start with the supervisors of occupational safety and health fund preparation and manufacturing supervision, and require the design unit to prepare reasonable occupational safety and health funds according to the needs, so as to make the constructer have enough occupational safety and health funds; In addition, the supervision unit shall implement the responsibility of supervising the occupational safety and health work of the constructer. In this way, all units involved in the construction of the construction engineering can participate together.
Through the discussion on the management cost of occupational safety and health in the construction engineering, the research takes four projects as the basis, and it is found from the analysis and statistics:
1. The occupational safety and health expenses listed in the lowest cost are about 0.6~0.75% and the occupational safety and health expenses listed in the most favorable cost are about 1~1.23%, and there is a big gap between them.
2. The actual cost of occupational safety and health is about 2.1~2.6%.
3. The difference analysis shows that there is a gap of 1.5~2% between the listed occupational safety and health costs and the actual implementation costs.
From the design and supervision of the project to the management of the construction site, it is the key to affect the cost. According to the project planning needs and actual possible conditions, the design unit shall truly prepare reasonable occupational safety and health management funds, and the supervision unit shall implement the responsibility of supervision. The construction contractor shall truly plan, implement and control the occupational safety and health management funds according to the funds prepared, Implement education and training for employees, subcontractors or all workers entering the site, truly perform the due actions of occupational safety and health management in the project, and implement "occupational safety of all employees". Make reasonable occupational safety and health funds; In order to make the occupational safety and health management more perfect, the goal is to reduce the incidence of major occupational disasters and provide basis for the construction project in the occupational safety and health management.

Key words: Occupational Safety and Health management, Occupational Safety and Health funds, Construction

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