Study On Construction And Application Of Theoretical System Of Safety Accounting

Safety production is an important part of sustainable development. It is the important symbol of the social civilization and progress. The requirement for safety of production and life is one of the most basic human needs.First, started from the development of accounting and the nature of accounting, and combined with the current situation of safety production in China, this paper states the necessity of accounting's participation in safety management on different aspects. On this basis, combining the theory of economics and accounting, the paper discusses the differences between the traditional financial accounting and security accounting in the accounting of the scope, purpose, nature, objectives, targets, premise, basic functions, subject positioning, accounting principles, measurement specificity and other related aspects. The paper confirms the definition and connotation of safety accounting, and builds a new system of safety accounting theory. It points out that safety accounting, as a kind of management activity, which can be applied to all accounting entities that have the feasibility of emerging industrial accidents, can reflect control safe precaution inputs, estimate accident loss and result of compensation caused by the industrial accidents in whole process. Its aim is to provide accurate, timely and effective information about the input and use of safety resources for the users of information of safety accounting, help them to make corresponding decisions. Thus it can contribute to improve the economic and social benefits of the whole society's production process.Then, based on the discussion of the definition, the causes, characteristics, classification, frequency, severity of the consequences, the rating indicators and grades of industrial accident, this paper divides the costs of an industrial accident into two parts: insurance expense and non-insurance expense excluding the insurance compensation costs. The paper re-classify the specific accounting items of both insurance expense and non-insurance expense on the base of detailed analysis, and put forward the value measurement model for medical costs, knock-off wages, loss of fixed assets, loss of physical liquid assets, loss of resources, loss of market shares, loss of individual and loss of ergonomics of non-insurance expense. The paper also raises principles of value measurement and concepts of the environmental loss, the regional economic loss, the loss of political and social stability and the loss of goodwill after the accidents. The paper builds a value system of safety accounting, with a detailed analysis of the relationship between preventive (input) costs and accident costs. It describes the importance of prevention costs for preventing industrial accidents, sets up specific accounting items builds the DEA mode for the evaluation of economic performance of the safety resources, which could effectively evaluate security resource inputs and the comprehensive benefits.At the end of the paper, it constructs the influential factors analysis model that is about the disclosure of safety accounting information. In addition, using empirical method, the paper analyzes the main factor that would influence the safety accounting information disclosure of listed companies in China's high-risk industry, with accounting data of listed companies in 2007.In addition, this paper designs the balance sheet, income statement, security reports and the corresponding schedule, annotations, and the financial situation statement that can be matched up with safety accounting.This paper has Figure 10, Table 24 and references 109...