Research On Correlation Between Ownership Structure And Safety Information Disclosure Of Listed Companies In High-risk Industry

Security is the precondition of enterprise production and management and stable development, with the rapid development of China’s economy, for production safety requirements more and more high, enterprise safety investment has shown a rising trend, government regulation gave high attention. Safety information disclosure is the enterprises show itself in security costs extraction, the use of special reserve, production safety, safety system, safety training organizations and other important content of the window. However, domestic scholars for the disclosure of information security research rare, more attention on the study of safety economics and security accounting is the macro level. Ownership structure is the core content of corporate governance, different nature, different proportion of equity and the relationship between them will determine the company’s behavior and decision-making, thereby affecting the company’s value and development.From the perspective of ownership structure, this paper studies the relationship between security information disclosure and its relationship with security information disclosure. This paper selects 949 high-risk industry company 2014 annual report data as the study sample, present situation of disclosure of security information of our country are analyzed from the three aspects of the disclosure, the proportion of content and form, based on related literature review and the basic theory, put forward five hypotheses of ownership structure and safety information disclosure relationship, select the relevant indicators as a variable, descriptive analysis of design variables, multivariate linear model, the sample data into the regression analysis, the empirical results show that ownership concentration, equity balance degree, the proportion of state-owned shares and the proportion of shares in circulation and security of information disclosure is positively related to the level of managerial ownership and safety information disclosure is negatively related to verify the research hypothesis. Based on the results of empirical analysis, the paper further explores the empirical results of rationality, obtains the conclusion of the study, combined with the security information disclosure of the status, the study suggests, and in analysis on the basis of the limitations of the study, and puts forward the prospects for future research.