本文選題：確定性等值 + 資產(chǎn)收益倍數(shù)　； 參考：《會計之友》2014年21期

【摘要】：結合相關的法規(guī)政策,構建以會計信息為基礎的礦產(chǎn)企業(yè)安全生產(chǎn)評估模型,從礦產(chǎn)企業(yè)的資產(chǎn)收益倍數(shù)、預計事故發(fā)生風險及預計風險損失額,評估企業(yè)應計提的專項儲備金情況,并根據(jù)相關財務信息,進行實證分析。結果發(fā)現(xiàn),企業(yè)對專項安全儲備金的計提很大程度取決于資產(chǎn)收益倍數(shù)、管理層對事故發(fā)生風險及風險損失的預期,并根據(jù)相關研究證實煤炭采掘企業(yè)的安全信息披露與企業(yè)經(jīng)營績效之間存在的關系,為提高我國采掘業(yè)上市公司安全信息披露的質量和水平提供數(shù)據(jù)支持,同時也為企業(yè)完善安全信息披露,加強安全生產(chǎn)費用的監(jiān)督管理提出政策建議。
[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.
【作者單位】： 首都經(jīng)濟貿易大學會計學院;
【基金】：首都經(jīng)濟貿易大學博士研究生科技創(chuàng)新重點項目《不同類型國土資源用途轉換的邊際效應分析》資助
【分類號】：F426.21;F406.7
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本文編號：1920143