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Security Accounting Theory System Construction and Application in the Coal Industry

Author: LiuChaoXia
Tutor: YuanMingZhe
School: Shandong University
Course: Accounting
Keywords: Security Accounting Safety analysis Safety Information Disclosure
CLC: X936
Type: Master's thesis
Year: 2011
Downloads: 84
Quote: 0
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Abstract

With the frequent occurrence of safety accidents caused huge economic losses and adverse social impact, safe production is increasingly highlighting its importance. The relevant state departments to actively develop systems supervision and management of production safety, all enterprises and the development of relevant policies, try to avoid the occurrence of safety accidents, enterprise workers pay close attention to the safety of their work environment in which, increasingly highlight the security The importance of the production. Economic activity related to the production and security must have the appropriate accounting, the accounting will put forward higher requirements, establish the importance of safety accounting will increasingly obvious. Today, security Accounting Research has just started, basically at all diverse state, there is no complete theoretical system, and had no reasonable accounting methods. Therefore, the establishment of a safe and sound accounting theoretical system, increasingly necessary to study the practical application method. Security economics, social responsibility accounting and traditional accounting as the theoretical basis, the security accounting. In the basis of the theory of traditional accounting system to build a safer accounting theoretical framework, drawing on security economics research and social responsibility accounting innovative ways to summarize all economic enterprise security business, given the appropriate accounting treatment and accounting for reflection and analysis. . The concept of security accounting and gives a clear definition; complete security accounting theoretical system, security accounting assumptions, objectives, elements of the recognition, measurement elaborated; summarizes the security accounting content and to make the appropriate accounting treatment; designed security and accounting reports, developed five indicators and a safety index safety accounting analysis; pointed out that the relationship between the security accounting and accounting, and the preparation of offset entries and merge financial statements; to XX coal enterprises, for example, the accounting method proposed in this paper its 2010 real security business accounting, and the preparation of the security financial statements; Finally, from the security of accounting information disclosure of the contents, methods, quality requirements, in the form 4 gives advice. The innovation of this paper is to (1) security accounting is to reflect and monitor all security-related economic management of the business activities, the production process is not limited to security, including product quality and consumer safety impact of natural disasters and other force majeure on seat belts to damage; (2) loss of opportunity, that is not the safe investment risk loss, and this loss of potential opportunities as the security investment income; (3) the contents of the security accounting system to summary, classified, and put forward specific accounting treatment; to design security financial statements, safety analysis indicators and safety index; considered Security Accounting and traditional accounting accounting application contact, first safety accounting as a separate entity the accounting then reflected in the traditional accounting Offsetting Entry and consolidated financial statements prepared for this purpose.

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