Research on Accounting Information Disclosure of Safety Production Activities from the Social Responsibility Accounting Perspective
In recent years, corporate responsibility has become an increasing concern of people .In order to disclose the information about the fulfillment of corporate social responsibility, social responsibility accounting have emerged .Since safety production is an important part of corporate social responsibility, it is necessary to establish social responsibility accounting to response and monitor enterprises fulfillment of duty in safety production. It has great significance to develop corporate security consciousness, ensure the safety input and make convenience to the government, public and other external funding mechanisms to monitor security activities by timely and effectively revealing the safety production accounting information such as secure assets of enterprisei(c)safety input and the losses of safety incidents ,etc. In this article, safety production accounting is proposed on the basic of social responsibility accounting. Apart from that, the necessity to disclose accounting information of safety production activities is analyzed and what content of safety production accounting should be disclosed is proposed.
social responsibility accounting safety production accounting information disclosure of safety production
TANG Longhai
North China Institute of Science and Technology, Beijing 101601, China
国际会议
The 2010 Chinese Seminar on the Principles of Safety Science and Technology(第二届全国安全科学理论研讨会)
北京
英文
377-381
2010-10-01（万方平台首次上网日期，不代表论文的发表时间）