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安全生产费用(简称安全费用)是指企业按照国家政策的相关规定进行标准提取,在成本中列支,专门用于完善和改进企业安全生产条件的资金。安全费用按照“企业提取、政府监管、确保需要、规范使用”的原则进行财务管理。本文从施工企业安全生产费用的财务管理现状出发,探讨在安全生产费中存在的问题。并根据问题提出改革的措施。
The cost of production safety (hereinafter referred to as the cost of safety) refers to the standard extraction of enterprises in accordance with the relevant provisions of the national policy, and is included in the cost, specifically for the improvement and improvement of production safety funds. The security fee shall be financially managed in accordance with the principle of “enterprise extraction, government supervision, ensuring the need and regulating usage”. This article starts from the current situation of financial management of construction enterprises’ safety production cost, and discusses the problems existing in safety production expenses. And according to the problem put forward the reform measures.