Study On Construction Of Safety Accounting System Of Enterprise

The situations of our country's safety producing are very severe and the safety accidentals frequently occurred, which cause significant economy losses. The main reason cause these losses is insufficiencies of investment. Studies on safety investment mainly focus on decisions of safety investment, analysis of safety cost effectiveness, etc. But accounting of safety investment is hardly studied. Accounting has the functions of reflection, monitor, and management. By accounting, the whole process of safety investment can be reflected, and reliable basis can be provided for correctly cognizing and strengthening safety investment. So the paper will study and construct safety accounting system based on traditional accounting. The exact contests are as follows:The first, based on traditional accounting and theory of safety investment, basic theory of safety accounting is analyzed. The concept of safety accounting is defined. Processes of safety accounting shall follow ones of traditional accounting. The objectives of safety accounting are analyzed, and the contents of basic and specific objectives are determined. The hypotheses are analyzed and determined. And principles of safety accounting are pointed out.The second, according basic theory safety accounting, basic elements of safety accounting are studied, and the elements should contain safety assets, indebted, rights and benefits, cost, and earnings. Based on these elements, confirmation standards and measure methods are analyzed.The third, according to elements of safety accounting, setting modes of account of safety accounting are analyze and pointed out. And the setting modes are single setting method and subsidiary accounts setting method, respectively. Finical accounts methods of different setting modes are determined from drawing and using of safety deposits, safety cost, and safety profits. The last, based on traditional accounting and relevant achievements, information disclosure of safety accounting is analyzed, and it should contain four aspects, i.e. elements information of safety accounting, acquiring and implementing of safety investment, information of safety performance, and policies of safety accounting, respectively. Two methods, i.e. report disclosure and annotations, can be adopted to disclose to information of safety accounting.In summary, based on the system of traditional accouting, and combining with safety production, the system of safety accouting is constructed. So that it can provide the basis for governments and enterprises to manage safety production.