Research On Relationship Between Characteristics Of Audit Committee And Safety Information Disclosure

Our government had revised The law of production safety in 2014.This revision reflects that our government pay attention to ensure the safety of production and to protect people’s lives and property safety. By the end of 2015, the new law of production safety have taken effect close to one year. The safety situation of production have improved step by step. In this situation, our company still should remember that safety is the most important thing. Safety is also the basis for the healthy development of company.IF the company do not take care of the safety of production,their development also would not be persisted,,In order to minimize the security risks,the company should pay more attention to safety and increase safety investment.So,the company also should calculate and disclose. The safety accounting information disclosure is the inevitable question and social responsibility.After many years of use, the audit Committee plays an important role in reducing earnings Management and reducing mistakes.Especially,the independence and expertise of audit Committee in ensuring the quality of accounting information disclosure with a greater effectiveness.The research object of this paper is the high risk industry listed in shanghai stock exchange and Shenzhen stock exchange. This paper summary the current condition of safety accounting information disclosure by analyzing annual report of company during 2012-2014. Then the paper research that the scale,the independence, the professional, the diligent of the audit committee whether helps to improve the level of safety accounting information disclosure. In the end, this paper give some suggestions to improve the safety accounting information disclosure.This research also hope to change the phenomenon that company neglect disclose the safety accounting information.