Study On Some Issues Of Disaster-Relief-Accounting

Disaster can cause losses to the economic of society, and disaster relief can reduce it, jumping-off"negative negative to positive". And disaster relief needs joining and supporting from accounting system. So, the research with the disaster-relief-accounting is meaningful to the principle and practice in improving the disaster relief efficiency and effect.The first chapter, this part introduces the conceptions and characters of the disaster, analyzing its influences to the society, which make challenge to accounting. we probe into the conception of disaster-relief-accounting, and then we make deep analyze to its connotation.The second chapter, this part spreads with the recognition and measurement of disaster's economic losses and disaster-relief-cost. Then we probe into the currency measurement and non-currency measurement model to the disaster losses, discussing the connotation and content to the disaster-relief-cost. In the opinion of this paper, we agree with the view that the currency measurement of disaster losses and disaster-relief-cost are the beginnings to the research of the disaster-relief-accounting.The third chapter, this part starts with the narrow sense of disaster-relief-cost, making deep analysis to the currency's accounting management in given disaster-relief movement. We believe that the currency's accounting management in given disaster is the core to the research of disaster-relief-accounting.Sunshine is the best preservative. This part discusses the accounting information disclosure in the process of disaster relief in the final chapter. We analyze its characters and users, introducing its special method and content in the disclosure of disaster-relief-accounting. At last, we primarily conceive the disaster-relief-accounting information system.