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Security Accounting Theory System Construction And Application In The Coal Industry

Posted on:2012-08-06Degree:MasterType:Thesis
Country:ChinaCandidate:C X LiuFull Text:PDF
GTID:2219330338961787Subject:Accounting
Abstract/Summary:PDF Full Text Request
As security accidents occurred frequently which caused huge loss and very negative, social influence, secure production gradually showing its importance. The state departments and companies are making institutions actively to keep secure production.The employees are caring more and more about their working conditions. It is increasingly highlighting the importance of safety production.The safety-related economic activities must be reflected in accounting, which would be a higher requirement for accounting.So its more and more important to establish safety accounting.While nowdays,the Security accounting research has just started. There is no complete theoretical system, no reasonable accounting methods neither. Therefore, the establishment of a safety accounting theory system and research on practical application methods become more necessary.Taking security economic, social responsibility accounting, and traditional accounting as a theoretical basis, this paper did a study on safety accounting. It built a system of security accounting on base of the traditional accounting theory system,summarized the content of safety reference on resposibility accounting and security economics,given the appropriate accounting treatments, and did accounting analysis. This is the way how we form the security accounting.The main work of this paper is:(1)Discussed the concept of security accounting and made a clear definition;(2)Set up a complete security accounting theory system;(3)Smmarized the main contents of security accounting and did approppriate accounting treatments;(4)Designed security accounting statements,5 indicators and 1 security index to do security analysis;(5)Pointed the relationship between traditional and security accounting, then made consolidated financial statements;(6)Taking the XX coal enterprise as example,we utilized the methods mentioned in this paper to account the economic activities really placed in XX coal enterprise in 2010;(7)Finally gave some advice on security accounting information disclosure through disclosure contents,disclosure form and way as well as information quality. The innovations of this paper are as follows:(1)It pointed that security accounting is to reflect and monitor all of the economic business relatived with the enterprise security,not only process safety, but also influence of product quality on customers security and damage caused by natural disasters;(2)This paper proposed opportunity loss.Opportunity loss means the loss may be caused without this certain security investment. In this condition, we will consider the potential loss as the return of this security investment;(3) Smmarized the main contents of security accounting and made approppriate accounting treatments; Designed security accounting indictors and integrated index to do secure analysis; Pointed the relationship between traditional and security accounting,and then made consolidated financial statements.
Keywords/Search Tags:Security accounting, Security analysis, Security information disclosure
PDF Full Text Request
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