一、事故费用分类 企业承担的事故费用分为直接费用和间接费用，但对直接、间接费用的划分，不同的人有不同的看法。有的人把保险费用称为直接费用，因为这种费用是账面上都有的、明确的，此外的费用称为间接费用。有的按与事故的关系区分直接和间接费用。 英国卫生安全执行局 First, the accident cost classification Accident costs are divided into direct costs and indirect costs, but the direct and indirect costs of the division, different people have different views. Some people refer to insurance premiums as direct costs, because the costs are on the books, it is clear, and other costs are called indirect costs. Some distinguish between direct and indirect costs by the relationship with the accident. British Health Security Executive Board