Study on Innovation of Accounting System for Safety Resources Invested in Mining Enterprises
With the method of theoretical analysis and based on the general principles of modem accounting science, this paper, combining the new national managerial policies of economic resources invested to areas of safety production, the current severe actual situation of safety production, the negative social influences and the heavy economic losses of the accidents in mining enterprises, demonstrates the necessity of establishing the accounting system for safety resources systematically. Meanwhile, the main features of the proposed new accounting system of the safety resources are analyzed and the connotations of this accounting system are also given by the author. The main viewpoint of the paper includes that accounting system for safety resources is used in all units with possible accidents in production and for reflecting and controlling the resources provided in preventing accidents and the entire process of estimating and compensating the losses caused by the accidents in production. On the basis of the connotations of this accounting system, the main framework of the new accounting system is also explained by the paper. The purpose of the author is to promote the innovation of accounting system for safety resources.
safety resource accounting system accidents framework
Li Enzhu Zhu Xueyi Wang Yishu
School of Accounting, Shandong University of Finance, Jinan 250014, China School of Management, Chi School of Management, China University of Mining & Technology, Xuzhou 221116, China
国际会议
The 3rd International Symposium on Modern Mining & Safety Technology Proceedings(第三届现代采矿与安全技术国际学术会议)
辽宁阜新
英文
577-580
2008-08-04（万方平台首次上网日期，不代表论文的发表时间）