安全会计基本理论构建探析  

Analysis on Structure of Basic Theory for Safety Accounting

作　　者：李恩柱[1] 朱学义[2] 王一舒[2] 

机构地区：[1]山东财政学院会计学院,山东济南250014 [2]中国矿业大学管理学院,江苏徐州221116

出　　处：《经济管理》2008年第12期49-53,共5页Business and Management Journal ( BMJ )

基　　金：江苏省教育厅哲学及社会科学基金(06SJD790053)。

摘　　要：本文结合我国最新的高危行业企业安全生产费用财务管理政策和当前较为严峻的安全生产状况及其造成的负面影响和重大经济损失,论述了会计学参与安全生产管理的必然性。从会计学的本质出发,运用会计学的基本理论,详细分析了安全会计在会计的范围、本质、目标、对象、基本职能及学科定位等相关方面的特点,提出了全新的安全会计的内涵,认为安全会计是运用于所有涉及可能发生生产事故的会计主体并对由生产事故引发的安全预防投入资源,事故损失估算和补偿的过程及结果进行反映和控制的一种管理活动。并构建了相应的安全会计理论体系的主要框架及安全会计的学科定位。With the method of theoretical analysis, this paper, combining the new national managerial policies of economic resources invested to areas of safety production, the current severe actual situation of safety production, the negative social influences and the heavy economic losses of the accidents in production of China, demonstrates the necessity of establishing the accounting system for safety resources systematically. Meanwhile, the main features of the range, target object, essence function and orientation for proposed new accounting system of the safety resources are analyzed and the connotations of this accounting system are also given by this paper, The main viewpoint of the author includes that accounting system for safety resources is used in all units with possible accidents in production and for reflecting and controlling the resources provided in preventing accidents and the entire process of estimating and compensating the losses caused by the accidents in production. On the basis of the connotations of this accounting system, the main functions of the new accounting system are also explained by the paper. The purpose of the author is to promote the innovation of accounting system of safety resources.

关 键 词：安全 会计 事故 资源 理论体系 

分 类 号：F275[经济管理—企业管理]