Benefit Assessment Of Flood Disaster Prevention And Relief In Accounting Perspective

Flood disaster is one of the meteorological disasters which have a huge impact on the social and economic development. In recent years, with the changing global environment, all kinds of fatal natural disasters happen more frequently. The Chinese government has to spend a lot of money and effort for disaster relief. It is great importance of prevention and relief of disaster and disaster relief benefit assessment. Disaster relief benefit assessment is the basis for the disaster mitigation decision, the mitigation target determination and the disaster relief measures optimization. This paper takes flood disaster as its research objective to assess the benefit of disaster relief according to the characteristics of flood disaster.Based on the theoretical study, this paper explores the importance and urgency of flood disaster management. Several related theories and the research situation at home and abroad provide important theoretic support for assessing flood disaster relief benefit. First, this paper summarizes some basic characteristics of flood disaster, and points out that human anti-disaster ability improvement is a powerful tool for disaster prevention and management. Secondly, we put forward the research ideas of flood disaster relief benefit assessment from accounting perspective after reviewing advanced achievements at home and abroad. We use the accounting method to calculate the disaster loss and the cost of disaster relief. At last, we mainly discuss the establishment of flood disaster relief assessment system which contains several indexes such as disaster loss, disaster cost and so on. Through concrete case analysis, we confirm the feasibility of the model.The thesis has certain innovation in perspective and content. Disaster relief benefit assessment is also the hot research in this field. The content is tightly logic-related and has complete research content system. This paper uses some accounting theories and methods to assess disaster relief benefit and then confirm the feasibility through concrete case analysis. Future we could try to use the model in more meteorological disaster management cases and provide relevant evidence for government decision making and the establishment of disasters emergency system.