煤炭采掘业事故风险与会计信息相关性研究

发布时间：2018-05-21 17:39

  本文选题：确定性等值 + 资产收益倍数　； 参考：《会计之友》2014年21期

【摘要】：结合相关的法规政策,构建以会计信息为基础的矿产企业安全生产评估模型,从矿产企业的资产收益倍数、预计事故发生风险及预计风险损失额,评估企业应计提的专项储备金情况,并根据相关财务信息,进行实证分析。结果发现,企业对专项安全储备金的计提很大程度取决于资产收益倍数、管理层对事故发生风险及风险损失的预期,并根据相关研究证实煤炭采掘企业的安全信息披露与企业经营绩效之间存在的关系,为提高我国采掘业上市公司安全信息披露的质量和水平提供数据支持,同时也为企业完善安全信息披露,加强安全生产费用的监督管理提出政策建议。
[Abstract]:Combined with relevant laws and regulations and policies, a safety evaluation model of mineral enterprises based on accounting information is constructed, which includes the multiple of assets income, the risk of accident and the amount of risk loss. To evaluate the special reserves of enterprises, and to carry out empirical analysis according to the relevant financial information. The results show that the amount of the special safety reserve is largely determined by the multiple of the asset income, the expectation of the management on the risk of the accident and the risk loss. And according to the related research to confirm the relationship between the safety information disclosure of coal mining enterprises and the business performance of enterprises, and to provide data support for improving the quality and level of safety information disclosure of listed companies in mining industry in China. At the same time, it also provides policy suggestions for enterprises to improve safety information disclosure and strengthen the supervision and management of production safety costs.
【作者单位】： 首都经济贸易大学会计学院;
【基金】：首都经济贸易大学博士研究生科技创新重点项目《不同类型国土资源用途转换的边际效应分析》资助
【分类号】：F426.21;F406.7
，

本文编号：1920143