Title :
Accounting Problems of Safety Investment of Enterprise in China
Author :
Shen, Jian ; Li, Hangzhou
Author_Institution :
Sch. of Manage., Xi´´an Sci. & Technol. Univ., Xi´´an, China
Abstract :
The situation of the safety production of enterprise is very severe in China due to the insufficient safety investment. The accounting has unique effect if using it to manage the safety investment activity. However, the accounting function in safety investment of enterprise in China does not effectively mobilized. Based on the factors, Current situation of accounting of safety investment of enterprise in China is analyzed. The accounting problems of safety investment are investigated. The improvement measures of accounting of safety investment are proposed.
Keywords :
accounting; health and safety; investment; Chinese enterprise; accounting function; safety investment; safety production; Accidents; Economics; Government; Indexes; Investments; Production; Safety;
Conference_Titel :
Management and Service Science (MASS), 2011 International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-6579-8
DOI :
10.1109/ICMSS.2011.5998553
