| Since the Reform and Opening Up, China’s economy has made great progress, but some problems of the safety in production and environment have also followed. For example, frequent safety accidents do not only influence our economic development, but produce a huge negative social effect in recent decades. As people get richer, they pay more attention to security issues; the government also attaches great importance to this problem, making numerable policies and orders to regulate and improve the safety in production. However, production safety condition is still not optimistic. Our country promulgated in 2012 Enterprise Safety in Production Costs of Extraction and Usage Management Measures, in which the cost of safety in production extracted according to the standard and its usage have been regulated. It is conducive to the stakeholders to understand the security situation of enterprises. Disclosure of safety accounting information of the enterprises is an important window of understanding the business of production safety.The paper has an analysis on the current condition of safety accounting information disclosure, disclosure content,, disclosure mode and the form of measurement, based on the principal-agent theory, efficient market theory, signal theory and information asymmetry theory, and with 2013 annual report of listed companies and the Taian database. Also, the factors that influence the disclosure of safety accounting information are deeply analyzed, and on the basis of the disclosure of safety accounting information in our country, the paper views disclosure index on safety accounting information as the dependent variable, the factor influencing the quality of disclosure of accounting information as an independent variable, and the listed company’s place as a control variable to build multiple regression model. At last, the paper points out the limitation and expectation on the study of safety accounting information’s disclosure. |
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