The Research On The Influence Of Internal Control Quality On Safety Reserve Level Of High-risk Industry Listed Companies

Safety is always an important issue in manufacturing.Currently,even many industries have highly developed with the huge achievements of China's economic and social development,but the accident rate remains high.So ensuring human security in manufacturing attracts more attention,and the sense and requirements of security has been greatly improved than ever before.Although the development of insurance industry could help reduce the risk,individuals and organizations should not only rely on retrospective compensation system,but also emphasize the measurements taken in advance.When this kind of emphasis could be embodied in the management system,a series of standards for the security costs would be set up.The other hand,increasingly companies have been aware of the seriousness of the safety issues,but due to the profitability purpose of businesses,spending too much money on security means that the interest of shareholders would have a corresponding amount deduction.Especially high-risk industries,the managers are not willing to see heavy losses caused by security accidents,but rather withdraw production-related expenses annually.These reasons lead to a high demand for the establishment of internal control system and improvement of the level of internal control to ensure safety management and the measurements of related expenses on safety could be properly implemented.This paper primarily reviews and summarizes literature,and analyses specific theories.Based on the analysis of relevant national policies on China's national security,this paper discloses the provision of national special reserves,but the result is not optimistic.Subsequently,on the basis of the literature reviews and the theoretical analysis,by using normative research and empirical research,it studies the quality of internal control in listed companies in high-risk industries and the specific relationship with the level of reserves set aside for safety.In the light of the empirical research of three-year data in 2013-2015,it concludes that the quality of special reserves on safety is related to internal control.This study aims to improve the level of reserves on safety by improving the quality of internal control methods.In other word,high-risk industry listed company's management could improve the internal control by exerting specific practical indicators,and consequently influence the level on security special reserves.In the last chapter,according to the conclusions of empirical research,some specific suggestions with a view to improving the level of security special reserves are given from five aspects to ultimately achieve the goal of reducing workplace accidents.