Establishment of Accounting Assessing System for Safety Accounting
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.
Safety investment Accounting assessing system Safety accounting
Shen Jian Li Hongxia
School of Management, Xi”an University of Science and Technology, Xi”an, Shaanxi 710054, China
国内会议
西安
英文
138-142
2009-12-03（万方平台首次上网日期，不代表论文的发表时间）