Research on Accounting Information Disclosure of Safety Production Activities from the Social Responsibility Accounting Perspective

摘要

In recent years, corporate responsibility has become an increasing concern of people .In order to disclose the information about the fulfillment of corporate social responsibility, social responsibility accounting have emerged .Since safety production is an important part of corporate social responsibility, it is necessary to establish social responsibility accounting to response and monitor enterprise's fulfillment of duty in safety production. It has great significance to develop corporate security consciousness, ensure the safety input and make convenience to the government, public and other external funding mechanisms to monitor security activities by timely and effectively revealing the safety production accounting information such as secure assets of enterprisei(c)safety input and the losses of safety incidents ,etc. In this article, safety production' accounting is proposed on the basic of social responsibility accounting. Apart from that, the necessity to disclose accounting information of safety production activities is analyzed and what content of safety production accounting should be disclosed is proposed.