Research On The Correlation Between Management Incentive And The Quality Of Accounting Information Disclosure

Enterprise safety production is the focus of the country has been concerned about.In2014,the state made a more detailed regulation on the safety production of enterprises after the revision of the safety Production Law More clearly defined enterprise safety production responsibility.After nearly two years of "safe Production Law",the implementation and supervision of the State Safety Production Enterprise,China's production safety accidents continue to decrease,the situation of production safety tends to improve,In this delightful situation,the state and enterprises still have to safety in the first place.Therefore,in order to strengthen the supervision of enterprise safety production,enterprises should be required to strengthen the disclosure of security accounting information,so that business stakeholders were detailed and reliable security accounting information.Corporate governance and information disclosure quality is good or bad companies are closely linked.Which internal governance on the quality of information disclosure has played an important role in internal governance mainly through the management of the business impact of information disclosure,How to improve the quality of security accounting information disclosure by restricting the management's behavior?The practice of most enterprises is through the implementation of incentive management,Incentive motivation to enhance the management of work through the implementation,so as to enhance business performance.This paper analyzes the management incentive,the safety accounting aspects of the literature review,found that the management of the incentive research has been relatively mature,but the safety accounting as a new research direction,the research results are relatively small,and in the management of incentive and security accounting disclosure of the relevance of the study is rare.Therefore,this paper from the perspective of management incentives and security accounting information disclosure of the relationship between the quality.Through this study,we can not only promote the perfection and development of security accounting information disclosure system,but also enrich the academic research achievements of safety accounting both at home and abroad,but also can promote thedevelopment and application of security accounting,improve the quality of corporate security accounting information disclosure,is conducive to a more comprehensive understanding of stakeholders in the production safety situation for the country to improve safety and accounting aspects of the laws and regulations to provide a reference.This paper takes the data of high-risk listed companies from 2013 to 2015 as the research object,constructing Security Accounting Information Disclosure Index by Content Analysis,The relationship between the empirical research and the quality of security accounting information disclosure from the aspects of management salary incentive,management equity incentive and management control incentive.Through the research,it is found that there is no significant correlation between the management compensation incentive and the quality of accounting information disclosure;There is a significant negative correlation between the managerial equity incentive and the quality of accounting information disclosure,and the relationship between managerial control incentive and the quality of accounting information disclosure.Finally,according to the empirical results,on how to improve the security of accounting information disclosure quality make relevant recommendations,hoping to help disclose the status of low-quality accounting information to improve enterprise security.This paper realizes the following innovations: First,from the perspective of management incentives to test the quality of security accounting information related to enrich the safety accounting related research;Second,the use of content analysis,the five aspects are divided into quantitative indicators and non-quantitative indicators,to build a more appropriate security accounting information disclosure quality index.