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The Research on the Relationship between Enterprise Net Asset and Safety Information Disclosure

Author: ZhaoKan
Tutor: LiEnZhu
School:
Course: Accounting
Keywords: Safety information Net asset Chemical industry Relationship
CLC: F275
Type: Master's thesis
Year: 2013
Downloads: 37
Quote: 0
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Abstract


Safety is the most basic needs of human production and life, With the rapid increaseof China’s rapid economic development, people’s living standards, people have becomeincreasingly demanding of safe production. Safety and production are closely related tothe future of the development of enterprises and employees safety of life, however, in theform of safe production in China is not optimistic, especially in high-risk industries, therate of accidents and accident damage is much higher than the industry average of thedeveloped countries. As one of the high-risk industries, the chemical industry, productionsafety has its particularity, that they occur, not only endanger the safety of site personnel,are more likely to threaten social stability, the accident loss has spread to a wide range oflong duration and other characteristics. Therefore, it can be said that the chemicalindustry only to solve the issue of safety in production, in order to become bigger andstronger, to achieve sustainable development. In order to strengthen the administration ofsafety in high-risk industries, the establishment of a long-term investment mechanism forthe safe production of high-risk industries and enterprises, and strengthen themanagement of enterprise security costs, the state has promulgated a series of laws, rulesand regulations of safe production."Production Safety Law of the People’s Republic of China" is the basic legal safetyin China, China is not specifically for the chemical safety laws, but the National SecurityAdministration of Work since December1,2011implementation of the newly revised"dangerouschemical production enterprise safety production license implementationmethod,"the relevant provisions of China’s chemical industry production safety. In orderto strengthen safe production costs accounting, the Ministry of Finance, the StateProduction Safety Supervision Administration of jointly developed "high-risk industriesand the Safety Production Financial Interim Measures for the Administration", providesfor the use of extraction standards for security costs, security costs. Safety informationfor financial reporting disclosure part of the information with the relevant characteristicsof financial information disclosure, that is, whether the level of disclosure and disclosure of companies to disclose income and disclosure of cost trade-offs. Plan in this article onthe basis of the chemical industry listed companies from2009to the year2011safetyinformation disclosure status of the study, the use of empirical research methods, thechemical industry listed companies net assets and security information disclosure statusof related research.Accounting due to China’s security in its infancy, the research did not into thesystem, an earlier study of foreign security accounting, but belong to the scope of socialresponsibility accounting, so this study, first introduced social responsibility accountingliterature at home and abroad, as well assecurity accounting related literature, buildingsafety information disclosed theoretical basis. Secondly, the chemical listed companies inChina from2009to2011Annual Report for the study, based on the theory of empiricalresearch, analysis of the chemical listed companies in China security level of informationdisclosure. Again, using an exponential law, the annual reports of listed companiesselected for analysis, according to the safety information disclosure, building index, theuse of multivariate linear regression analysis of the chemical industry listed companiesnet assets and security of information disclosure. Finally, draw conclusions, and makerecommendations accordingly on research limitations and prospects for the future.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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