Establishment of Accounting Assessing System for Safety Accounting
- 作者：Shen JianLi Hongxia
- 会议时间：2009-12-03
- 关键词：Safety investment ; Accounting assessing system ; Safety accounting
- 作者单位：School of Management, Xi'an University of Science and Technology, Xi'an, Shaanxi 710054, China
- 会议名称：2009中日安全管理理论与实践学术研讨会
- 会议地点：西安
- 主办单位：西安科技大学
- 语种：chi
摘要
At present,the situation of safety is still severe,and many safety accidents frequently happen.These accidents not only lead to heavy economic loses,but also affect social order.So a series of economic measures must be taken to prevent these accidents.But there are many problems to be solved.Accounting,as a technical method,has the function of management.It has a unique effect to manage the activity of safety investment of enterprise by accounting.According to analysis,management of safety investment is studied in accounting view.Analyzing the existing problems in safety production,it can be seen that the biggest problem is insufficiency in safety investment.One of the key reasons which induce insufficiency of safety investment is ineffective supervision,so it is necessary for enterprise to establish accounting assessing system to man-age the activity of safety investment.Then the accounting assessing system is established from three aspects,i.e.basic theory of safety accounting,accounting system,and information disclosure of safety accounting.