Enterprise Security Investment Accounting

The point of view that "safety is the best benefit" has been accepted gradually. Safety concerns the development of national economy,social advancement and the improvement of international image as well.Based on the theories of socialist market economy and safety investment,by means of surveying research approach experts consultation approach and the other way round as well as combination of qualitative and quantitative analysis,carries out a comprehensive research into the benefit and cost of the safety investment of enterprise.This article carries out a research into the following four aspects:1 .The research into the basic theories of safety investment. This article puts forward the connotation and duality of safety investment. It summarizes the experiences and lessons and makes a deeply analysis of the causes to the low safety investment of enterprise.2.The analysis of the benefit and cost of safety investment.This article makes an analysis of the benefit of safety investment,namely,the safety investment is able to produce recessive benefit (reducing accident loss) and dominant economic benefit (reducing the cost of increasing production and management). Taking the analysis as base,it puts forward the estimating method of the benefit of the safety investment. Puts forward the model of the cost of safety investment,and holds that the best point of safety investment should be determined according to occupational characteristics of enterprise,the degree of danger,and the economic strength.3.Study to the enterprise safety investment accounting. Safety investment accounting is a new subject. This article defines the connotation of the safety investment,and analysis the significance of establishing the safety investment accounting and puts forward the safety investment accounting hypothesis,the special rules of accounting. A deeply inquire combining the characteristics of safety investment has been made to the elements of safety investment accounting and calculation questions.4.The question of disclosure of enterprise safety investment. The article puts forward two methods of disclosure and the specific content.