为建立企业安全投入长效机制,社会公共利益,加强安全生产费用管理,保障安全生产资金投入,维护企业、员工以及社会公共利益,根据《中华人民共和国安全生产法》等有关法律法规、财政部、国家安监局联合制定了《企业安全生产费用提取和使用管理办法》。办法规定了安全生产费用的适用 In order to establish a long-term mechanism for the establishment of enterprise security, social and public interests, strengthen the safety management of production costs, ensure the safe production of capital inputs, safeguard enterprises, employees and public interests, according to the “People’s Republic of China Safety Law” and other relevant laws and regulations, the Ministry of Finance , The State Administration of Work Safety jointly formulated the “Measures for the Administration of the Extraction and Use of Safety Production Costs of Enterprises.” Measures provide for the application of safety production costs