安全生产费用会计处理与披露——基于煤炭生产行业分析

Accounting and Disclosure for Work Safety Expenses:Cases of Coal Production Industry

在国际会计准则趋同的大背景下,我国会计准则也发生了相应的变迁。会计准则的变迁预期会带来相应的经济后果,且是多维度的,但少有研究去关注会计准则制定与执行之间的关系。本文以安全生产费用为研究对象,分析其会计处理变迁,试图揭开会计准则与会计信息之间的"黑箱"。通过分析煤炭生产行业上市公司的相关会计准则执行情况,发现安全生产费用会计处理的变迁会导致企业安全费用提取标准的变化,同时对于相应的信息披露也存在一定的影响。

With the convergence of international accounting standards,China’s accounting standards have also undergone changes as part of the convergence.Changes in accounting standards are expected to have multi-dimensional economic consequences,but few studies have paid attention to the relationship between the formulation and implementation of accounting standards.This article aims to uncover the“black box”between accounting standards and accounting information through analyzing the changes in the accounting treatment of work safety expenses.By analyzing the accounting treatment and accounting information of listed companies in the coal production industry for work safety expenses,we find that changes in the accounting treatment for work safety expenses will lead to changes in the reserve ratio for enterprise work safety expenses,and in the meanwhile,affects the degree of information disclosure.