Abstract

With the method of theoretical analysis, this thesis, combining the new 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, demonstrates the necessity of establishing the accounting system for safety resources systematically. Meanwhile, the main features of the 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.

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